Rucker v. Commissioner
United States Board of Tax Appeals
During the taxable years petitioner was a married man but was not living with his wife. She lived in an apartment in one residence and he lived in another residence. They were not divorced, but no explanation is given as to why they were living apart. In each of the taxable years the wife was not in good health and was unemployed, and petitioner provided her with her sole support.
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During the taxable years petitioner was a married man but was not living with his wife. She lived in an apartment in one residence and he lived in another residence. They were not divorced, but no explanation is given as to why they were living apart. In each of the taxable years the wife was not in good health and was unemployed, and petitioner provided her with her sole support. Held, petitioner is not entitled to the personal exemption of $2,500 granted to a married man living with his wife; held, further, petitioner is not entitled to the personal exemption of $2,500 granted to the head…
1Opinion of the Court
*33OPINION.
Black:
Section 25 (b) (1) of the Bevenue Acts of 1934 and 1936 reads in part as follows:(b) ⅜ * * There shall be allowed for the purposes of the normal tax and the surtax the following credits against net income:(1) Personal exemption. — In the case of a single person, a personal exemption of $1,000; or in the case of the head of a family [at a married person living with husband or wifeja personal exemption of $2,500. % * *
The Treasury has promulgated Begulations 86 and 94 relating to the Bevenue Acts of 1984 and 1936, respectively, and article 25-5 of each of those regulations reads…
2Cited by3 opinions
- Miller v. GlennDistrict Court, W.D. Kentucky · 1942
- Johnson v. CommissionerCourt of Appeals for the Fourth Circuit · 1942
- Rucker v. CommissionerUnited States Board of Tax Appeals · 1940