Taitt v. Commissioner
United States Tax Court
H and W were divorced in 1970. In 1972, both claimed dependency deductions for their two children, who were in the custody of W. In that year, H furnished over $ 1,200 in support of the children. Held, W failed to prove that she provided more support for the children than did H; therefore, H, not W, is entitled to claim the dependency deductions. Sec. 152(e)(2)(B), I.R.C. 1954.
1Opinion of the Court
EDWIN R. TAITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
MIRIAM S. TAITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Taitt v. Commissioner
Docket Nos. 6754-76, 8700-76.
United States Tax Court
T.C. Memo 1978-264; 1978 Tax Ct. Memo LEXIS 248; 37 T.C.M. (CCH) 1140; T.C.M. (RIA) 78264;
July 19, 1978, Filed
H and W were divorced in 1970. In 1972, both claimed dependency deductions for their two children, who were in the custody of W. In that year, H furnished over $ 1,200 in support of the children. Held, W failed to prove that she provided more support for the children…
2Cases cited13 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Blarek v. CommissionerUnited States Tax Court · 1955
- Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
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