Taylor v. Commissioner
United States Tax Court
1. On the facts presented, held, that the mother, to whom the custody of three minor children had been awarded by the divorce court, furnished more than one-half the total support and is entitled to the dependency exemptions for the three children for the year 1961. 2. Where a written agreement made incident to the divorce decree provided: (a) That the wife and three minor children should continue to live in the residence owned in joint survivorship by the husband and wife;…
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1. On the facts presented, held, that the mother, to whom the custody of three minor children had been awarded by the divorce court, furnished more than one-half the total support and is entitled to the dependency exemptions for the three children for the year 1961. 2. Where a written agreement made incident to the divorce decree provided: (a) That the wife and three minor children should continue to live in the residence owned in joint survivorship by the husband and wife; (b) that the husband should pay the designated monthly payments due on three mortgage and home improvement loans on said…
1Opinion of the Court
TaNNENWald, Judge:
Respondent determined deficiencies in the income taxes of the petitioners as follows:
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These cases, consolidated for trial, involve questions relating to dependency exemptions and alimony: (1) Whether, during the year 1961, the petitioner, Neely B. Taylor, Jr., or the petitioners, William Eskridge and Betty Jean Eskridge, furnished more than one-half the support of three minor children bom of the former marriage of Neely B. Taylor, Jr., and Betty Jean; and (2) whether certain payments made by Neely B. Taylor, Jr., during the years 1960 and 1961 constituted…
Also in this document: Concurrence.
2Cases cited11 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Seligmann v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Bradley v. CommissionerUnited States Tax Court · 1958
- Griffith v. CommissionerUnited States Tax Court · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Lindberg v. CommissionerUnited States Tax Court · 1966
- Isaacson v. CommissionerUnited States Tax Court · 1972
- William L. Richards, Jr. And Frances M. Richards v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
- McCormick v. CommissionerUnited States Tax Court · 1987
- Rothschild v. CommissionerUnited States Tax Court · 1982
13 more not listed; retrieve them via the Exa API.