Limpert v. Commissioner
United States Tax Court
Petitioner defrayed a substantial portion of her mother's living expenses so that the mother would live in petitioner's home and care for petitioner's son. Held: 1. Petitioner is entitled to a deduction for her son, Gregory, since she may count such moneys as a part of the cost of Gregory's support.
Read the full summary
Petitioner defrayed a substantial portion of her mother's living expenses so that the mother would live in petitioner's home and care for petitioner's son. Held: 1. Petitioner is entitled to a deduction for her son, Gregory, since she may count such moneys as a part of the cost of Gregory's support. Thomas Lovett, 18 T.C. 477, acq. 1952-2 C.B. 2, followed. 2. Deductions for child care expenses are deductible under section 214, I.R.C. 1954, even though an erroneous deduction under section 151 was claimed by taxpayer and not challenged by respondent. 3. Deduction for petitioner's mother as a…
1Opinion of the Court
Dorothy H. Limpert, Petitioner, v. Commissioner of Internal Revenue, Respondent
Limpert v. Commissioner
Docket No. 86361
United States Tax Court
37 T.C. 447; 1961 U.S. Tax Ct. LEXIS 14;
December 15, 1961, Filed
Decision will be entered under Rule 50.
Petitioner defrayed a substantial portion of her mother's living expenses so that the mother would live in petitioner's home and care for petitioner's son. Held:
1. Petitioner is entitled to a deduction for her son, Gregory, since she may count such moneys as a part of the cost of Gregory's support. Thomas Lovett, 18 T.C. 477, acq. 1952-2 C.B. 2,…
2Cases cited5 opinions
- Lustig v. CommissionerUnited States Tax Court · 1958
- Massey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Bombarger v. CommissionerUnited States Tax Court · 1958
- 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