Legal Opinion
Charles E. Moritz v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided November 22, 1972No. 71-1127PublishedCited by 64 opinions
1Opinion of the Court
HOLLOWAY, Circuit Judge.
The taxpayer, Charles E. Moritz, appeals from a decision of the Tax Court holding that he was not entitled to a deduction for expenses in 1968 for the care of his dependent invalid mother. The Government argues that the deduction was unavailable because he was a single man who has never married, the deduction being limited to a woman, a widower or divorcé, or a husband whose wife is incapacitated or institutionalized. 26 U.S.C.A. § 214(a) (1967). The Tax Court sustained the Government’s position, holding that the deduction was not available to Moritz as a man who has…
2Cases cited16 opinions
- Morrissey v. BrewerSupreme Court of the United States · 1972
- Stanley v. IllinoisSupreme Court of the United States · 1972
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Bolling v. SharpeSupreme Court of the United States · 1954
11 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Frontiero v. RichardsonSupreme Court of the United States · 1973
- O'Donnell v. CommissionerUnited States Tax Court · 1974
- "Americans United" Inc. v. WaltersCourt of Appeals for the D.C. Circuit · 1973
- Guest v. CommissionerUnited States Tax Court · 1979
- Sakol v. CommissionerUnited States Tax Court · 1977
59 more not listed; retrieve them via the Exa API.