Carter v. Commissioner
United States Tax Court
Upon petitioner's divorce, the Oklahoma divorce decree awarded legal title of the family home to petitioner and "use of the premises" to his wife during the term of their children's minority. The two children were in the custody of the wife and living with her. During the taxable years, the petitioner made mortgage payments on the residence and claimed the children as his dependents.
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Upon petitioner's divorce, the Oklahoma divorce decree awarded legal title of the family home to petitioner and "use of the premises" to his wife during the term of their children's minority. The two children were in the custody of the wife and living with her. During the taxable years, the petitioner made mortgage payments on the residence and claimed the children as his dependents. Held: The lodging furnished the children as measured by the fair rental value of the unfurnished home, is included as an item of support provided to the children by petitioner. Under Oklahoma law, the "use of the…
1Opinion of the Court
F. M. Carter, Petitioner v. Commissioner of Internal Revenue, Respondent
Carter v. Commissioner
Docket No. 5690-71
United States Tax Court
62 T.C. 20; 1974 U.S. Tax Ct. LEXIS 126; 62 T.C. No. 4;
April 9, 1974, Filed
Decision will be entered for the petitioner.
Upon petitioner's divorce, the Oklahoma divorce decree awarded legal title of the family home to petitioner and "use of the premises" to his wife during the term of their children's minority. The two children were in the custody of the wife and living with her. During the taxable years, the petitioner made mortgage payments on the residence…
2Cases cited6 opinions
- Blarek v. CommissionerUnited States Tax Court · 1955
- Kupka v. KupkaSupreme Court of Oklahoma · 1942
- Lawson v. LawsonSupreme Court of Oklahoma · 1956
- Palmer v. PalmerSupreme Court of Oklahoma · 1969
- Ward v. WardSupreme Court of Oklahoma · 1969
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