Hopkins v. Commissioner
United States Tax Court
Held: Petitioners did not prove that they contributed more than one-half of the support for four minor children during the year in issue, and therefore are not entitled to deductions for personal exemptions. Secs. 151 (a) and (e) and 152(a), I.R.C. 1954. Sec. 152(e) not applicable.
1Opinion of the Court
Hoyt, Judge:
Respondent determined a deficiency in petitioners’ income tax for 1967 in the amount of $487.38. The sole question presented for decision is whether in 1967 petitioner Harvey L. Hopkins furnished more than one-half of the support for his four minor children of a prior marriage so as to entitle petitioners to dependency exemptions for those children in. that taxable year.
FINDINGS OF FACT
Petitioners are husband and wife and were residing in Lake Park, Fla., at the time the petition herein was filed. Their joint Federal income tax return for the year 1967 was filed with the district…
2Cases cited5 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Stafford v. CommissionerUnited States Tax Court · 1966
- Seraydar v. CommissionerUnited States Tax Court · 1968
- McKay v. CommissionerUnited States Tax Court · 1960
- Donner v. CommissionerUnited States Tax Court · 1956
3Cited by16 opinions
- Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Belisle v. CommissionerUnited States Tax Court · 1973
- Bower v. CommissionerUnited States Tax Court · 1980
- Edwards v. CommissionerUnited States Tax Court · 1975
- Finn v. CommissionerUnited States Tax Court · 1986
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