Hoskins v. Commissioner
United States Board of Tax Appeals
Petitioner, about 50 years of age, employed as a bookkeeper, maintained an apartment in which she and her adult niece, about 30 years of age, who had part time employment as a stenographer, lived. Held, under the facts petitioner is not entitled to an exemption of $2,500 as "head of a family" under section 25(b), Revenue Acts of 1934 and 1936.
1Opinion of the Court
CHARLOTTE HOSKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hoskins v. Commissioner
Docket No. 96467.
United States Board of Tax Appeals
42 B.T.A. 117; 1940 BTA LEXIS 1048;
June 18, 1940, Promulgated
Petitioner, about 50 years of age, employed as a bookkeeper, maintained an apartment in which she and her adult niece, about 30 years of age, who had part time employment as a stenographer, lived. Held, under the facts petitioner is not entitled to an exemption of $2,500 as "head of a family" under section 25(b), Revenue Acts of 1934 and 1936.
W. E. Baird, C.P.A., for the petitioner.…
2Cases cited1 opinion
- Hoskins v. CommissionerUnited States Board of Tax Appeals · 1940