Martino v. Commissioner
United States Tax Court
Petitioners' daughter-in-law had no income during the taxable year 1975. Over half of her support was furnished by petitioners during the year 1975. The daughter-in-law signed a joint return for 1975 with her husband which reported all the husband's earnings in 1975 and claimed a refund for all income tax withheld from those earnings.
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Petitioners' daughter-in-law had no income during the taxable year 1975. Over half of her support was furnished by petitioners during the year 1975. The daughter-in-law signed a joint return for 1975 with her husband which reported all the husband's earnings in 1975 and claimed a refund for all income tax withheld from those earnings. The total income of the daughter-in-law and her husband was not sufficient to require the filing of a return by the daughter-in-law and her husband since they were entitled to file a joint return. No tax liability would exist for either the daughter-in-law or…
1Opinion of the Court
Scott, Judge:
Respondent determined a deficiency in petitioners’ income tax for the calendar year 1975 in the amount of $317.88. The only issue for decision is whether petitioners are entitled to deductions for dependency exemptions for their son and his wife for the calendar year 1975.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Petitioners, husband and wife, who resided in Middletown, Conn., at the time of the filing of the petition herein, filed a joint Federal income tax return for the calendar year 1975 with the Director of the Andover Service Center,…
2Cases cited1 opinion
- Hicks v. CommissionerUnited States Tax Court · 1957
3Cited by2 opinions
- Max Schneier v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Martino v. CommissionerUnited States Tax Court · 1978