Walter Gilliam and Virginia A. Gilliam v. Commissioner of Internal Revenue

The question of who in 1964 paid more than half of the support of Walter Gilliam’s four children by his first wife, Ruth, arose for consideration in the following way. In filing their joint 1964 return, Walter and his second wife, Virginia, asserted exemptions for the children under sections 151(e) and 152 of the Internal Revenue Code of 1954. The Commissioner disallowed the claim and Walter and Virginia petitioned the Tax Court for its restoration. On denial of relief, September 24, 1969, this appeal followed.

The facts are undisputed. As part of a separation agreement, later incorporated…