Darmer v. Commissioner
United States Tax Court
Petitioner Bennett H. Darmer supported his son for 27 weeks in 1949. On July 7, 1949, the son enlisted in the United States Navy and thereafter received no support from petitioner. Held, the statutory test for determining half of the support is in terms of money, not time, and petitioner did not furnish over half of the support for his son so as to be entitled to a dependency credit.
1Opinion of the Court
Bennett H. Darmer and Mae Darmer, Petitioners, v. Commissioner of Internal Revenue, Respondent
Darmer v. Commissioner
Docket No. 41934
United States Tax Court
20 T.C. 822; 1953 U.S. Tax Ct. LEXIS 89;
July 16, 1953, Promulgated
Decision will be entered for the respondent.
Petitioner Bennett H. Darmer supported his son for 27 weeks in 1949. On July 7, 1949, the son enlisted in the United States Navy and thereafter received no support from petitioner. Held, the statutory test for determining half of the support is in terms of money, not time, and petitioner did not furnish over half of the support for…
2Cases cited1 opinion
- Darmer v. CommissionerUnited States Tax Court · 1953