Grossman v. Commissioner
United States Tax Court
Petitioner's income tax return was prepared for him by an attorney and accountant. Only petitioner's name appeared thereon as taxpayer and only he signed it. The tax was computed therein on the basis that it was a separate return. His wife had no income during the taxable year.
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Petitioner's income tax return was prepared for him by an attorney and accountant. Only petitioner's name appeared thereon as taxpayer and only he signed it. The tax was computed therein on the basis that it was a separate return. His wife had no income during the taxable year. In the return petitioner claimed dependency exemption on account of a "nephew" who was, in fact, the nephew of petitioner's wife, for whom petitioner had undertaken to provide maintenance and care by an agreement when the nephew was placed in petitioner's home for convalescent care. Held, petitioner's return was a…
1Opinion of the Court
OPINION.
KeRN, Judge:
Petitioner first contends that he is entitled to an exemption on account of Julius even though the return in question should be considered as his separate return, because Julius, although not a son of a brother or sister of petitioner within the defining provisions of section 25 (b) (3) of the Internal Revenue Code of 1939, was a person with regard to whom he stood in loco parentis by reason of petitioner’s agreement with the Department of Mental Health, set forth in our findings, and his care and maintenance of Julius pursuant to that agreement. However, this agreement…
2Cases cited1 opinion
- Harrison v. CommissionerUnited States Tax Court · 1952
3Cited by2 opinions
- Grossman v. CommissionerUnited States Tax Court · 1956
- Werner v. United StatesDistrict Court, E.D. Wisconsin · 1958