Vance v. Commissioner
United States Tax Court
A State court order granted custody of petitioner's two minor children to their mother, with visitation rights to petitioner and ordered petitioner to pay weekly sums for the support and maintenance of the children.
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A State court order granted custody of petitioner's two minor children to their mother, with visitation rights to petitioner and ordered petitioner to pay weekly sums for the support and maintenance of the children. Held, petitioner has failed to prove he supplied over one-half of the support of his two children in 1955, 1956, and 1957. Held, further, that his contributions for support of the children would not include such items as a part of the estimated rental value of his own home where he and his mother lived, life insurance premiums on the lives of the children, a portion of the cost of…
1Opinion of the Court
Mulhoney, Judge:
The respondent determined deficiencies in petitioner’s income tax of $288.23 in 1955, $312 in 1956, and $312.48 in 1957. By amended answer respondent affirmatively pleaded new matter which increased the deficiencies for 1955 and 1956 by $444.86 and $273.20, respectively. The questions for decision are:(1) Whether petitioner furnished more than half of the support of each of his two minor children during each of the years in question;(2) Whether petitioner suffered a casualty loss in 1955, under section 165 of the Internal Eevenue Code of 1954,1 of $1,022 when furniture was…
2Cases cited2 opinions
- Fitzner v. CommissionerUnited States Tax Court · 1959
- Cobb v. CommissionerUnited States Tax Court · 1957
3Cited by117 opinions
- Labay v. CommissionerUnited States Tax Court · 1970
- Blanco v. CommissionerUnited States Tax Court · 1971
- Stafford v. CommissionerUnited States Tax Court · 1966
- Seraydar v. CommissionerUnited States Tax Court · 1968
- Rafter v. CommissionerUnited States Tax Court · 1973
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