Barr v. Commissioner
United States Tax Court
Held, sec. 152(b)(3), I.R.C. 1954, is constitutional; under such provision, a taxpayer is not entitled to a dependency deduction for an individual who, during the taxable year, was not a citizen of the United States, resided in Korea, and did not have as his principal place of abode the home of the taxpayer.
1Opinion of the Court
Simpson, Judge:
The respondent determined a deficiency in the petitioners’ income tax for the calendar year 1965 in the amount of $95.69. The question for decision is whether the petitioners were entitled to a dependency deduction for a child whom they supported hut who during the taxable year was not a citizen of the United States, resided in Korea, and did not make his home with them.
OPINION
All of the facts have been stipulated, and those facts are so found.
The petitioners David B. Barr and Yun D. Barr are husband' and wife, whose residence was Sunnyvale, Calif., at the time the petition was…
2Cases cited2 opinions
- Barclay & Co. v. EdwardsSupreme Court of the United States · 1925
- Edward C. Heard and Cora L. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
3Cited by22 opinions
- Cupp v. CommissionerUnited States Tax Court · 1975
- Hofstetter v. CommissionerUnited States Tax Court · 1992
- Sompong and Patricia K. Dumdeang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Schinasi v. CommissionerUnited States Tax Court · 1969
- Carr v. CommissionerUnited States Tax Court · 1981
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