Bayley v. Commissioner
United States Tax Court
1. Held, that petitioners' son, who was more than 19 years of age, did not qualify as a "full-time student at an educational institution," within the meaning of section 151(e) of the 1954 Code, during the period that he was employed as an intern at a hospital, following his graduation from medical school.
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1. Held, that petitioners' son, who was more than 19 years of age, did not qualify as a "full-time student at an educational institution," within the meaning of section 151(e) of the 1954 Code, during the period that he was employed as an intern at a hospital, following his graduation from medical school. Dependency deduction for said son is denied. 2. Held, that a new residence constructed by petitioners was not "used by the [taxpayers] as * * * [their] principal residence," within a period of 18 months beginning with the date of the sale of their old residence; and accordingly they are not…
1Opinion of the Court
Pierce, Judge:
The respondent determined a deficiency in petitioners’ income taxes for the calendar year 1954 in the amount of $1,266.90. The issues for decision are:
1. Was the petitioners’ son a “full-time student at an educational institution” during each, of 5 calendar months in the year 1954, within the meaning of section 151(e) of the Internal Revenue Code of 1954, so as to entitle petitioners to a dependency deduction with respect to such son for said year ?
2. Was a new home, constructed by the petitioners during 1955, used by them as their principal residence within a period of 18…
Also in this document: Dissent.
2Cases cited4 opinions
- British-American Tobacco Co. v. HelveringSupreme Court of the United States · 1934
- Commons v. CommissionerUnited States Tax Court · 1953
- Trisko v. CommissionerUnited States Tax Court · 1957
- Vischia v. CommissionerUnited States Tax Court · 1956
3Cited by78 opinions
- United States v. Leona M. Helmsley, Joseph v. Licari and Frank J. Turco, Leona M. HelmsleyCourt of Appeals for the Second Circuit · 1991
- Casey v. CommissionerUnited States Tax Court · 1962
- Pollack v. CommissionerUnited States Tax Court · 1966
- Stolk v. CommissionerUnited States Tax Court · 1963
- Reaver v. CommissionerUnited States Tax Court · 1964
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