Gitter v. Commissioner
United States Tax Court
Petitioner claimed credit for three dependents in his income tax return for 1943, and credit for six dependents in his 1944 income tax return. The Commissioner disallowed dependency credits for two of the three persons claimed as dependents in 1943, and for all six persons claimed as dependents in 1944. At the trial petitioner conceded that one of the six persons claimed as dependents in 1944 did not qualify as such.
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Petitioner claimed credit for three dependents in his income tax return for 1943, and credit for six dependents in his 1944 income tax return. The Commissioner disallowed dependency credits for two of the three persons claimed as dependents in 1943, and for all six persons claimed as dependents in 1944. At the trial petitioner conceded that one of the six persons claimed as dependents in 1944 did not qualify as such. On the facts, held: (1) That two of the alleged dependents claimed in 1943 did not meet the requirements of section 25 (b) (2) (A) of the code as amended, because both were over…
1Opinion of the Court
OPINION.
Hill, Judge-.
The instant case presents two questions for our decision. First, did petitioner’s son and daughter-in-law, Samson and Minna Gitter, qualify as- bis dependents in 1943 under the provisions of section 25 (b) (2) (A) of the Internal Revenue Code as amended? Second, were petitioner’s son and daughter-in-law, Samson and Minna Gitter, his sister, Hinda Schulz, and his sister and brother-in-law, Cillg, and Leone Schreier, his dependents in 1944 as defined in the provisions of section 25 (b) (3) of the code as amended? In determining these matters we are aware that the statutory…
2Cases cited3 opinions
- Carlisle v. United StatesSupreme Court of the United States · 1873
- The PizarroSupreme Court of the United States · 1817
- Nagle v. Loi HoaSupreme Court of the United States · 1927
3Cited by6 opinions
- Sompong and Patricia K. Dumdeang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Sarmiento v. CommissionerUnited States Tax Court · 1953
- Yung-Shing Hsu v. CommissionerUnited States Tax Court · 1982
- Gitter v. CommissionerUnited States Tax Court · 1949
- Papas v. CommissionerUnited States Tax Court · 1951
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