Haynes v. Commissioner
United States Tax Court
Dependent -- Support -- Lodging -- Sec. 25 (b) (3). -- Support of a dependent includes lodging and where dependents are furnished with a house owned by the taxpayers, its fair rental value is a reasonable measure of a part of the support furnished.
1Opinion of the Court
OPINION.
MuRdock, Judge:
The Commissioner determined a deficiency of $212.78 in income tax for 1950 and an addition of $53.20 for delinquency. The facts have been stipulated. The only adjustment made by the Commissioner in determining the deficiency was to disallow exemptions for two dependents, the father and the sister of Maurine, on the ground that they did not receive more than one-half of their support from the petitioners. The correctness of that adjustment is the principal issue for decision.
The father received a pension of $435 and the sister received a pension of $441 during 1950. The…
2Cases cited1 opinion
- Blarek v. CommissionerUnited States Tax Court · 1955
3Cited by19 opinions
- Lindberg v. CommissionerUnited States Tax Court · 1966
- McGuire v. CommissionerUnited States Tax Court · 1981
- Pierce v. CommissionerUnited States Tax Court · 1976
- Frank Markarian v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Wood v. United StatesDistrict Court, D. Oregon · 1968
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