Brewer v. Commissioner
United States Tax Court
Petitioner made alimony payments in behalf of his son. The payments constituted more than one-half of the support of petitioner's daughter-in-law and two grandchildren in 1953. Held, petitioner is not entitled to dependency credits for the support of his daughter-in-law and the two grandchildren in 1953.
1Opinion of the Court
Arthur J. Brewer, Petitioner, v. Commissioner of Internal Revenue, Respondent
Brewer v. Commissioner
Docket No. 57609
United States Tax Court
30 T.C. 965; 1958 U.S. Tax Ct. LEXIS 113;
July 31, 1958, Filed
Decision will be entered for the respondent.
Petitioner made alimony payments in behalf of his son. The payments constituted more than one-half of the support of petitioner's daughter-in-law and two grandchildren in 1953. Held, petitioner is not entitled to dependency credits for the support of his daughter-in-law and the two grandchildren in 1953.
Nathan Orris Hale, Esq., for the petitioner.
Jack D.…
2Cases cited4 opinions
- Steele v. SuwalskiCourt of Appeals for the Seventh Circuit · 1935
- Prickett v. CommissionerUnited States Tax Court · 1952
- Luckenbach v. PedrickCourt of Appeals for the Second Circuit · 1954
- Brewer v. CommissionerUnited States Tax Court · 1958