Lindberg v. Commissioner
United States Tax Court
Two minor children lived with their mother in a house jointly owned by their parents who were separated and later divorced without making provision for disposition or use of the jointly owned house. Held, in determining which parent furnished over one-half of the support of the two children, the item of lodging is considered as furnished one-half by each parent.
1Opinion of the Court
Scott, Judge:
Respondent determined deficiencies in the income tax of Eva L. Lindberg for the calendar years 1961 and 1962 in the amounts of $240 and $241.50, respectively, and determined deficiencies in the income tax of petitioner Thomas F. Lindberg for the calendar years 1961 and 1962 in the amounts of $312 and $311.90, respectively. The basis for the determination of each of these deficiencies was the disal-lowance of the claimed dependency exemptions for the two children of Eva L. Lindberg and Thomas F. Lindberg for each of the calendar years.
The issue for decision is which of petitioners…
2Cases cited3 opinions
- Blarek v. CommissionerUnited States Tax Court · 1955
- Haynes v. CommissionerUnited States Tax Court · 1955
- Taylor v. CommissionerUnited States Tax Court · 1965
3Cited by21 opinions
- McGuire v. CommissionerUnited States Tax Court · 1981
- Pierce v. CommissionerUnited States Tax Court · 1976
- Wood v. United StatesDistrict Court, D. Oregon · 1968
- Klofta v. United StatesDistrict Court, N.D. Ohio · 1970
- Walter Gilliam and Virginia A. Gilliam v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1970
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