Bonkowski v. Commissioner
United States Tax Court
Petitioner claimed rental losses in connection with certain property allegedly owned by him during the years in question. Held, petitioner is not entitled to report income and loss with respect to real property that he did not own.
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Petitioner claimed rental losses in connection with certain property allegedly owned by him during the years in question. Held, petitioner is not entitled to report income and loss with respect to real property that he did not own. He also claimed dependency exemptions for his mother in each of the years 1964 and 1965, and he used head of household rates in computing his tax liability for 1965. Held. further, petitioner cannot claim his mother as a dependent in 1964 or 1965, since her gross income was $600 or more. Held, further, petitioner cannot use head of household rates in computing his…
1Opinion of the Court
Leroy N. Bonkowski v. Commissioner.
Bonkowski v. Commissioner
Docket Nos. 5639-67 and 2257-68.
United States Tax Court
T.C. Memo 1970-340; 1970 Tax Ct. Memo LEXIS 18; 29 T.C.M. (CCH) 1645; T.C.M. (RIA) 70340;
December 16, 1970. Filed
Petitioner claimed rental losses in connection with certain property allegedly owned by him during the years in question.
Held, petitioner is not entitled to report income and loss with respect to real property that he did not own.
He also claimed dependency exemptions for his mother in each of the years 1964 and 1965, and he used head of household rates in computing his…
2Cases cited9 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- People ex rel. Pearsall v. Catholic BishopIllinois Supreme Court · 1924
- D. M. Goodwillie Co. v. Commonwealth Electric Co.Illinois Supreme Court · 1909
- Kissel v. CommissionerUnited States Board of Tax Appeals · 1929
- Adams v. GordonIllinois Supreme Court · 1914
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