Odehnal v. Commissioner
United States Tax Court
Held, petitioner, failed to establish that he had paid more than one-half of the total amount expended for the support and maintenance of his two minor children during the year involved, and accordingly is not entitled to the dependency credits claimed under Sec. 25 (b), I.R.C.
1Opinion of the Court
Anton Odehnal, Jr. v. Commissioner.
Odehnal v. Commissioner
Docket No. 38838.
United States Tax Court
1953 Tax Ct. Memo LEXIS 118; 12 T.C.M. (CCH) 1044; T.C.M. (RIA) 53306;
September 10, 1953
Held, petitioner, failed to establish that he had paid more than one-half of the total amount expended for the support and maintenance of his two minor children during the year involved, and accordingly is not entitled to the dependency credits claimed under Sec. 25 (b), I.R.C.
Ralph J. Jeka, Esq., 3905 West Vliet Street, Milwaukee, Wis., for the petitioner. Richard D. Hobbett, Esq., for the respondent.
BRUCE
Memo…
2Cases cited3 opinions
- Kotlowski v. CommissionerUnited States Tax Court · 1948
- Mack v. CommissionerUnited States Board of Tax Appeals · 1938
- Willem v. CommissionerUnited States Board of Tax Appeals · 1939