Darmer v. Commissioner
United States Tax Court
Petitioner Bennett H. Darmer supported his son for 27 weeks in 1949. On July 7, 1949, the son enlisted in the United States Navy and thereafter received no support from petitioner. Held, the statutory test for determining half of the support is in terms of money, not time, and petitioner did not furnish over half of the support for his son so as to be entitled to a dependency credit.
1Opinion of the Court
OPINION.
Black, Judge:
The only question in this case is whether petitioner furnished more than half of his son’s support during the calendar year 1949 and is entitled to a dependency credit under section 25 (b) (1) (D) of the Code. Kespondent admits that the requisite relationship exists and that the son’s total earnings were less than $500 in 1949. Section 25 (b) (1) (D) and (3) (A) of the Code provided for the year 1949, as follows:
SBC. 25. CREDITS OF INDIVIDUAD AGAINST NET INCOME.(b) Credits por Both Normal Tax and Surtax.—(1) Credits. — There shall be allowed for the purposes of both the…
2Cited by8 opinions
- Newman v. CommissionerUnited States Tax Court · 1957
- Darmer v. CommissionerUnited States Tax Court · 1953
- Dyer v. CommissionerUnited States Tax Court · 1955
- Faust v. CommissionerUnited States Tax Court · 1961
- Forest v. CommissionerUnited States Tax Court · 1954
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