McKay v. Commissioner
United States Tax Court
Held, that expenses incurred for singing and dramatic lessons supplied petitioner's minor daughter in 1957 constitute part of her support. Held, further, that petitioner is not entitled to a dependency exemption for his daughter in 1957 because he did not prove that he paid more than half of her support.
1Opinion of the Court
OPINION.
TURNER, Judge:
The only question presented is the factual one as to whether the petitioner furnished more than half of the cost of the support of his daughter, Sharron Lynn, in 1957 so as to entitle him to the deduction of a dependency exemption under section 152(a) of the Internal Revenue Code of 1954.1
The petitioner’s contentions on brief are not entirely clear with ' respect to the items constituting his daughter’s support, but he appears to take the position that the amounts listed below in the first column were contributed by Mm for her support and that the amounts in the second…
2Cases cited11 opinions
- Seaboard Commercial Corp. v. CommissionerUnited States Tax Court · 1957
- Rivers v. CommissionerUnited States Tax Court · 1960
- Blarek v. CommissionerUnited States Tax Court · 1955
- Haag v. HaagIndiana Supreme Court · 1959
- Blyth v. CommissionerUnited States Tax Court · 1953
6 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Seraydar v. CommissionerUnited States Tax Court · 1968
- Cramer v. CommissionerUnited States Tax Court · 1971
- Gajda v. CommissionerUnited States Tax Court · 1965
- Hopkins v. CommissionerUnited States Tax Court · 1970
- Carter v. CommissionerUnited States Tax Court · 1970
31 more not listed; retrieve them via the Exa API.