Harrison v. Commissioner
United States Tax Court
1. Petitioners, husband and wife, filed a joint income tax return for the year 1946. During the year 1946, the mother of petitioner Lola Harrison lived with petitioners during the entire year. The mother was 87 years of age. She had no income, and petitioners furnished her entire support for the year in question.
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1. Petitioners, husband and wife, filed a joint income tax return for the year 1946. During the year 1946, the mother of petitioner Lola Harrison lived with petitioners during the entire year. The mother was 87 years of age. She had no income, and petitioners furnished her entire support for the year in question. Held, she was a dependent within the meaning of the applicable section of the Code and petitioners are entitled to a deduction on her account, as a dependent. 2. Petitioners had living with them during the year 1946, four children whose ages ranged from 9 to 15 years. These children…
1Opinion of the Court
OPINION.
Black, Judge:
There is no dispute between the parties as to the gross income of petitioners in the year 1946. The Commissioner has not questioned the correctness of petitioners’ gross income as reported on their joint return. On that joint return, petitioners not only claimed their own personal exemptions but also claimed credit for four dependents. By making these claims petitioners’ return as filed showed no tax due. The Commissioner in his audit of the return disallowed the claim for credit of four dependents and that resulted in the deficiency which has been determined.
Petitioners…
2Cited by10 opinions
- Fred W. Amend Co. v. CommissionerUnited States Tax Court · 1970
- Grossman v. CommissionerUnited States Tax Court · 1956
- Reed v. CommissionerUnited States Tax Court · 1968
- Fred W. Amend Co. v. CommissionerUnited States Tax Court · 1970
- Grossman v. CommissionerUnited States Tax Court · 1956
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