Blyth v. Commissioner
United States Tax Court
1. Dependency credits claimed by petitioner for the taxable years denied for failure of proof to show that she contributed more than one-half of her minor son's support. 2. Under the decree of divorce obtained by petitioner, her former husband was required to pay $ 100 per month for her support and maintenance and $ 50 per month for the support and maintenance of their minor son.
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1. Dependency credits claimed by petitioner for the taxable years denied for failure of proof to show that she contributed more than one-half of her minor son's support. 2. Under the decree of divorce obtained by petitioner, her former husband was required to pay $ 100 per month for her support and maintenance and $ 50 per month for the support and maintenance of their minor son. Beginning in September of 1948, the monthly payments made by him to petitioner amounted to only $ 100 and they continued at that rate throughout 1949. Held, that $ 50 of the $ 100 so received by petitioner from her…
1Opinion of the Court
OPINION.
Turner, Judge:
Petitioner is entitled, under section 25 (b) of the Internal Revenue Code,1 to the dependency credits claimed for her son, provided she contributed over half of his support for each of the years herein.
Petitioner kept no books or records of her living expenses and was unable to show with any great exactitude what she did spend in support of her son. She testified as to the nature of the items for which the expenditures were made in his support and her recollection of the range of prices expended therefor. With her son she occupied a 3-bedroom apartment for which she paid…
2Cited by26 opinions
- Rivers v. CommissionerUnited States Tax Court · 1960
- McKay v. CommissionerUnited States Tax Court · 1960
- Joslyn v. CommissionerUnited States Tax Court · 1954
- Newman v. CommissionerUnited States Tax Court · 1957
- Carle v. CommissionerUnited States Tax Court · 1970
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