Walton v. Commissioner
United States Board of Tax Appeals
The taxpayer was a widow during each of the taxable years and on account of her advanced age required assistance and companionship. Her son, who during the taxable years was around 40 years of age, able-bodied, sui juris, and employable, acted as petitioner's chauffeur, attended to petitioner's affairs at her direction, acted as companion, handyman, and general factotum, and resided in the household of petitioner.
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The taxpayer was a widow during each of the taxable years and on account of her advanced age required assistance and companionship. Her son, who during the taxable years was around 40 years of age, able-bodied, sui juris, and employable, acted as petitioner's chauffeur, attended to petitioner's affairs at her direction, acted as companion, handyman, and general factotum, and resided in the household of petitioner. Petitioner expended between $600 and $700 a year for the direct benefit of her son and in addition to this she disbursed to him in irregular amounts and at irregular times the sum…
1Opinion of the Court
*621OPINION.
Black:
Section 25 (b) (1) of the Revenue Act of 1934 reads in part as follows:
There shall be allowed for the purposes of the normal tax and the surtax the following credits against net income:(1) Personal exemption. — In the case of a single person, a personal exemption of $1,000; or in the case of the head of a family or a married person living with husband or wife, a personal exemption of $2,500. * * *
*622Congress has not defined “head of a family”, but the Treasury in its various regulations promulgated under the several revenue acts has defined the term.
Regulations 86 (Revenue Act of…
2Cited by4 opinions
- Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Gibson v. CommissionerUnited States Tax Court · 1944
- Loughran v. CommissionerUnited States Board of Tax Appeals · 1939
- Walton v. CommissionerUnited States Board of Tax Appeals · 1938