Faust v. Commissioner
United States Tax Court
Held, petitioner provided more than half the support of his three minor children in the year 1955 and is entitled to dependency exemptions under the provisions of sections 151(e) and 152(a), I.R.C. 1954.
1Opinion of the Court
Harry C. Faust v. Commissioner.
Faust v. Commissioner
Docket No. 86921.
United States Tax Court
T.C. Memo 1961-206; 1961 Tax Ct. Memo LEXIS 143; 20 T.C.M. (CCH) 1035; T.C.M. (RIA) 61206;
July 13, 1961
Held, petitioner provided more than half the support of his three minor children in the year 1955 and is entitled to dependency exemptions under the provisions of sections 151(e) and 152(a), I.R.C. 1954.
Marcus M. Knotts, Esq., for the petitioner. L. Justin Goldner, Esq., for the respondent.
BRUCE
Memorandum Findings of Fact and Opinion
BRUCE, Judge: This proceeding involves a deficiency in Federal income…
2Cases cited1 opinion
- Darmer v. CommissionerUnited States Tax Court · 1953