Kallick v. Commissioner
United States Board of Tax Appeals
Petitioner maintained a home for himself and his widowed mother and contributed over one-half the cost of the mother's support. The mother owned no property, but received the sum of $710 in the taxable year as commissions on the sale of life insurance. She worked only several hours a day and not daily. She never applied for a full time position. Held, that petitioner is the head of a family under section 25(b)(1) of the Internal Revenue Code.
1Opinion of the Court
*993OPINION.
Arundell :
The sole issue for our determination is whether or not petitioner is entitled to a personal exemption as the head of a family under section 25 (b) (1) of the Internal Revenue Code. Respondent has disallowed the exemption and claims that petitioner has shown himself entitled only to the personal exemption of $1,000 accorded single persons. He argues that the standards set forth in his regulations have the force and effect of law and that petitioner has not proved that he meets such standards. Respondent maintains specifically that petitioner did not actually support and…
2Cited by9 opinions
- Santiago de Batlle v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1954
- Brick v. CommissionerUnited States Tax Court · 1943
- Estate of Williamson v. CommissionerUnited States Tax Court · 1944
- Frankenau v. CommissionerUnited States Tax Court · 1943
- Gibson v. CommissionerUnited States Tax Court · 1944
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