Sommers v. Commissioner
United States Board of Tax Appeals
CREDIT FOR DEPENDENTS. - During the taxable year, petitioner Adele M. Sommers was the mother of three minor children. A part of the support of these children, amounting to approximately $9,000, came from trusts established by petitioner's first husband and father of the children. The living and family expenses of petitioners (husband and wife) and the children amounted to $44,851.69, including the $9,000 income of the children.
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CREDIT FOR DEPENDENTS. - During the taxable year, petitioner Adele M. Sommers was the mother of three minor children. A part of the support of these children, amounting to approximately $9,000, came from trusts established by petitioner's first husband and father of the children. The living and family expenses of petitioners (husband and wife) and the children amounted to $44,851.69, including the $9,000 income of the children. Held, petitioners are not entitled to the credit of $400 for each child provided for in section 25(d) of the Revenue Act of 1928, as the evidence fails to show that…
1Opinion of the Court
HARRY AND ADELE M. SOMMERS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Sommers v. Commissioner
Docket No. 75632.
United States Board of Tax Appeals
32 B.T.A. 490; 1935 BTA LEXIS 946;
April 23, 1935, Promulgated
CREDIT FOR DEPENDENTS. - During the taxable year, petitioner Adele M. Sommers was the mother of three minor children. A part of the support of these children, amounting to approximately $9,000, came from trusts established by petitioner's first husband and father of the children. The living and family expenses of petitioners (husband and wife) and the children amounted to…
2Cases cited1 opinion
- Sommers v. CommissionerUnited States Board of Tax Appeals · 1935