Donner v. Commissioner
United States Tax Court
During the taxable year 1950, the Wisconsin State Department of Public Welfare expended $ 721.14 for support of one of petitioners' children, who was committed as an invalid to a school in Wisconsin. During the same year, the only amounts contributed by petitioners to the support of such child were $ 50 for clothing and $ 10 to the Department of Public Welfare in part reimbursement of the department's expenditures for such child.
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During the taxable year 1950, the Wisconsin State Department of Public Welfare expended $ 721.14 for support of one of petitioners' children, who was committed as an invalid to a school in Wisconsin. During the same year, the only amounts contributed by petitioners to the support of such child were $ 50 for clothing and $ 10 to the Department of Public Welfare in part reimbursement of the department's expenditures for such child. In 1954, the Department of Welfare secured a judgment against John L. Donner, one of petitioners, requiring reimbursement for amounts spent for the support of said…
1Opinion of the Court
OPINION.
Fisher, Judge:
The respondent determined a deficiency in income tax of petitioners for the year 1950 in the amount of $104. The only issue is whether or not petitioners are entitled to a dependency exemption for the year 1950 for Julie Ann Donner, one of their children.
All of the facts are stipulated and are incorporated herein by reference.
The petitioners, John L. Donner and Mabel Donner, are husband and wife. They filed a joint Federal income tax return for the taxable year 1950 with the then collector of internal revenue for the district of Wisconsin, and in computing the tax due on…
2Cited by18 opinions
- Gestrich v. CommissionerUnited States Tax Court · 1980
- Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Lutter v. CommissionerUnited States Tax Court · 1974
- Hopkins v. CommissionerUnited States Tax Court · 1970
- Newman v. CommissionerUnited States Tax Court · 1957
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