Jorg v. Commissioner
United States Tax Court
Petitioner and his wife lived together in the State of Washington from prior to Jan. 1, 1966, until Sept. 1, 1966, when they were separated but not divorced. Petitioner and his wife lived in separate abodes in the State of Washington after Sept. 1, 1966, through the remainder of that year.
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Petitioner and his wife lived together in the State of Washington from prior to Jan. 1, 1966, until Sept. 1, 1966, when they were separated but not divorced. Petitioner and his wife lived in separate abodes in the State of Washington after Sept. 1, 1966, through the remainder of that year. Petitioner and his wife each had earnings from employment both prior and subsequent to Sept. 1, 1966. Prior to Sept. 1, 1966, substantially all the support of petitioner's child Robert Roy was paid from petitioner's earnings. After Sept. 1, 1966, most of Robert Roy's support was paid from petitioner's…
1Opinion of the Court
OPINION
The facts we have set forth show that well over one-half of Pobert Roy’s support for the year 1966 was paid from petitioner’s earnings. Only a small amount of support for Pobert Roy was paid from Jeri’s earnings either before or after September 1,1966. Plowever, the record is reasonably clear that after September 1,1966, Jeri did pay from her current earnings some small items of support for Pobert Roy.
Respondent does not argue to the contrary of the conclusion we have set forth in the immediately preceding paragraph as to the source of the funds used for Robert Roy’s support in 1966.…
2Cases cited10 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- State v. MillerWashington Supreme Court · 1948
- Hunt v. CommissionerUnited States Tax Court · 1954
- Walsh v. Comm'rUnited States Tax Court · 1954
- Stewart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Thompson v. CommissionerUnited States Tax Court · 1982
- Colton v. CommissionerUnited States Tax Court · 1971
- Bruce v. CommissionerUnited States Tax Court · 1970
- Colton v. CommissionerUnited States Tax Court · 1971
- Jones v. CommissionerUnited States Tax Court · 1979
5 more not listed; retrieve them via the Exa API.