Clark v. Commissioner
United States Tax Court
Petitioner claimed a dependency credit for her mother who had partnership gross income in excess of $ 105, and other gross income of $ 499. Held, that the gross income of the partnership is gross income of the individual for the purpose of applying the gross income test; and as the mother's total gross income was in excess of $ 600, petitioner is not entitled under section 25 (b) (1) (D), I. R. C. 1939, to the dependency credit claimed.
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Petitioner claimed a dependency credit for her mother who had partnership gross income in excess of $ 105, and other gross income of $ 499. Held, that the gross income of the partnership is gross income of the individual for the purpose of applying the gross income test; and as the mother's total gross income was in excess of $ 600, petitioner is not entitled under section 25 (b) (1) (D), I. R. C. 1939, to the dependency credit claimed. Held, further, the amount of medical expenses determined.
1Opinion of the Court
Doris V. Clark, Petitioner, v. Commissioner of Internal Revenue, Respondent
Clark v. Commissioner
Docket No. 62697
United States Tax Court
29 T.C. 196; 1957 U.S. Tax Ct. LEXIS 46;
November 13, 1957, Filed
Decision will be entered under Rule 50.
Petitioner claimed a dependency credit for her mother who had partnership gross income in excess of $ 105, and other gross income of $ 499. Held, that the gross income of the partnership is gross income of the individual for the purpose of applying the gross income test; and as the mother's total gross income was in excess of $ 600, petitioner is not entitled…
2Cases cited8 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Switzer v. CommissionerUnited States Tax Court · 1953
- Hahn v. CommissionerUnited States Tax Court · 1954
- Cobb v. CommissionerUnited States Tax Court · 1957
- Langer v. CommissionerUnited States Tax Court · 1951
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