Prickett v. Commissioner
United States Tax Court
Held, petitioner failed to prove that he contributed in the taxable year 1947 over half the support of his four minor children who were living with his former wife.
1Opinion of the Court
OPINION.
LeMiee, Judge:
The petitioner contends that as the payments he made pursuant to the divorce decree for the support of his wife and children, his other contributions, and the rent free house he provided, constituted their entire source of income in 1947, he was their chief support and it was not necessary to prove the particular amount he contributed, or the cost of the support and maintenance of the children. M. A. Willem, 39 B. T. A. 898.
The petitioner’s reliance upon the Willem case, supra, undoubtedly furnishes the explanation for the inadequacy of his proof to support his right to…
2Cases cited1 opinion
- Moitoret v. CommissionerUnited States Tax Court · 1946
3Cited by10 opinions
- Blarek v. CommissionerUnited States Tax Court · 1955
- Hummel v. CommissionerUnited States Tax Court · 1957
- Blarek v. CommissionerUnited States Tax Court · 1955
- Brewer v. CommissionerUnited States Tax Court · 1958
- Hicks v. CommissionerUnited States Tax Court · 1953
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