Estes v. Commissioner
United States Tax Court
Petitioner and her husband, undivorced, lived apart in the State of Texas. He maintained his widowed mother in his home and was allowed a personal exemption as head of a family because of her. The petitioner maintained her aged and infirm mother and father in a home under her control, and on that account claimed personal exemption as head of a family and as supporting dependents.
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Petitioner and her husband, undivorced, lived apart in the State of Texas. He maintained his widowed mother in his home and was allowed a personal exemption as head of a family because of her. The petitioner maintained her aged and infirm mother and father in a home under her control, and on that account claimed personal exemption as head of a family and as supporting dependents. Petitioner received income from her husband out of the income of the marital community under the law of Texas. Held, that the father and mother were incapable of self-support and received their chief support from the…
1Opinion of the Court
OPINION.
Disney, Judge:
We have for construction here section 25 (b) (1) and (2) of the Internal Revenue Code, as amended (as to section 25 (b) (1)) by section 6 (a) of the Revenue Act of 1940,1 and the same section of the Internal Revenue Code, as amended by sections 111 and 118 of the Revenue Act of 1941. Since, except for the figures involved, the statutes are the same, so far as concerns any issue in this case, only section 25 (b) (1) and (2) of the Internal Revenue Code, as amended by section 6 of the Revenue Act of 1940, is set forth in the margin.
The petitioner contends that she is…
2Cases cited4 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lilly v. YearyCourt of Appeals of Texas · 1912
- Brand v. BrandCourt of Appeals of Texas · 1937
- Carter v. BarnesTexas Commission of Appeals · 1930
3Cited by2 opinions
- Estes v. CommissionerUnited States Tax Court · 1945
- Potter v. CommissionerUnited States Tax Court · 1946