Charles v. Commissioner
United States Tax Court
Held: Petitioner failed to prove that he provided more than one-half of the support in 1963 for two children, David and Marshall Freeman, and, therefore, is not entitled to deductions for personal exemptions.
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Held: Petitioner failed to prove that he provided more than one-half of the support in 1963 for two children, David and Marshall Freeman, and, therefore, is not entitled to deductions for personal exemptions. Secs. 151(a), 151(e), and 152(a), I.R.C. 1954. Held, further: Petitioner is not entitled to a child care deduction under sec. 214, I.R.C. 1954, with respect to David Freeman because petitioner failed to prove that David was his "dependent" within the meaning of the statute. Held, further: Petitioner is not entitled to a casualty loss deduction in 1963 because he failed to prove that he…
1Opinion of the Court
C. James Charles v. Commissioner.
Charles v. Commissioner
Docket No. 367-69 SC.
United States Tax Court
T.C. Memo 1971-42; 1971 Tax Ct. Memo LEXIS 291; 30 T.C.M. (CCH) 182; T.C.M. (RIA) 71042;
March 8, 1971, Filed.
Held: Petitioner failed to prove that he provided more than one-half of the support in 1963 for two children, David and Marshall Freeman, and, therefore, is not entitled to deductions for personal exemptions. Secs. 151(a), 151(e), and 152(a), I.R.C. 1954. Held, further: Petitioner is not entitled to a child care deduction under sec. 214, I.R.C. 1954, with respect to David Freeman because…
2Cases cited8 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Rivers v. CommissionerUnited States Tax Court · 1960
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
- Stafford v. CommissionerUnited States Tax Court · 1966
- Draper v. CommissionerUnited States Tax Court · 1950
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