Lustig v. Commissioner
United States Tax Court
Sec. 214, I. R. C. 1954 -- Child Care Expenses. -- Husband and wife, separated in 1954, filed separate returns for 1954, each claiming son as dependent. Wife, in order to be gainfully employed, paid amounts for child care and other amounts for support of son, which together exceeded amounts paid by husband for support of son.
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Sec. 214, I. R. C. 1954 -- Child Care Expenses. -- Husband and wife, separated in 1954, filed separate returns for 1954, each claiming son as dependent. Wife, in order to be gainfully employed, paid amounts for child care and other amounts for support of son, which together exceeded amounts paid by husband for support of son. Held, wife is entitled to claim son as dependent and also to deduction for expenses of child care under section 214. Thomas Lovett, 18 T. C. 477 (1952), acq. 1952-2 C. B. 2, followed.
1Opinion of the Court
Tietjens, Judge:
The Commissioner determined the following deficiencies in income tax for 1954:
Docket No. 63603_$115. 00
Docket No. 65477_ 186. 58
The question for decision is which of the taxpayers contributed more than one-half of the support for their minor son. On the answer to this question also depends the question of whether or not the mother is entitled to a deduction of $600 for child care under section 214, LB. C.1954.
FINDINGS OF FACT.
Petitioners who were husband and wife were separated from each other in February 1954, and later divorced. They filed separate income tax returns for…
2Cited by7 opinions
- Limpert v. CommissionerUnited States Tax Court · 1961
- Paul Lustig v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Halina LustigCourt of Appeals for the Ninth Circuit · 1960
- Burwell v. CommissionerUnited States Tax Court · 1965
- Limpert v. CommissionerUnited States Tax Court · 1961
- Lustig v. CommissionerUnited States Tax Court · 1958
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