Blarek v. Commissioner
United States Tax Court
The fair rental value of lodging furnished a dependent parent during 1951 in a house owned by petitioners should be taken into account in determining whether over half of the support of such dependent was contributed by petitioners.
1Opinion of the Court
Emil Blarek and Ethel Blarek, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent
Blarek v. Commissioner
Docket No. 48207
United States Tax Court
23 T.C. 1037; 1955 U.S. Tax Ct. LEXIS 224;
March 16, 1955, Filed
Decision will be entered under Rule 50.
The fair rental value of lodging furnished a dependent parent during 1951 in a house owned by petitioners should be taken into account in determining whether over half of the support of such dependent was contributed by petitioners.
Martin N. Sussman, Esq., for the petitioners.
John E. Owens, Esq., for the respondent.
Van Fossan,…
Also in this document: Dissent.
2Cases cited3 opinions
- Blarek v. CommissionerUnited States Tax Court · 1955
- Hahn v. CommissionerUnited States Tax Court · 1954
- Prickett v. CommissionerUnited States Tax Court · 1952