Estes v. Commissioner
United States Tax Court
Petitioner and her husband, undivorced, lived apart in the State of Texas. He maintained his widowed mother in his home and was allowed a personal exemption as head of a family because of her. The petitioner maintained her aged and infirm mother and father in a home under her control, and on that account claimed personal exemption as head of a family and as supporting dependents.
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Petitioner and her husband, undivorced, lived apart in the State of Texas. He maintained his widowed mother in his home and was allowed a personal exemption as head of a family because of her. The petitioner maintained her aged and infirm mother and father in a home under her control, and on that account claimed personal exemption as head of a family and as supporting dependents. Petitioner received income from her husband out of the income of the marital community under the law of Texas. Held, that the father and mother were incapable of self-support and received their chief support from the…
1Opinion of the Court
Virgean Estes, Petitioner, v. Commissioner of Internal Revenue, Respondent
Estes v. Commissioner
Docket No. 4607
United States Tax Court
4 T.C. 691; 1945 U.S. Tax Ct. LEXIS 244;
January 31, 1945, Promulgated
Decision will be entered under Rule 50.
Petitioner and her husband, undivorced, lived apart in the State of Texas. He maintained his widowed mother in his home and was allowed a personal exemption as head of a family because of her. The petitioner maintained her aged and infirm mother and father in a home under her control, and on that account claimed personal exemption as head of a family and…
2Cases cited1 opinion
- Estes v. CommissionerUnited States Tax Court · 1945