Teeling v. Commissioner
United States Tax Court
Petitioner maintained a home in which his daughter lived for part of the summer in 1960 and in which she spent some of her time in the latter part of 1960 while attending a university at which she had a dormitory room approximately 3 miles away from petitioner's home. Until June 1960 petitioner's daughter lived with her mother from whom petitioner was divorced in 1956. Petitioner in 1960 furnished over one-half of the funds for the operating expenses of his parents' home.
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Petitioner maintained a home in which his daughter lived for part of the summer in 1960 and in which she spent some of her time in the latter part of 1960 while attending a university at which she had a dormitory room approximately 3 miles away from petitioner's home. Until June 1960 petitioner's daughter lived with her mother from whom petitioner was divorced in 1956. Petitioner in 1960 furnished over one-half of the funds for the operating expenses of his parents' home. His parents owned the home and there was no mortgage on it. In addition to the funds expended in operating his parents'…
1Opinion of the Court
Scott, Judge:
Respondent determined a deficiency in petitioner’s income tax for the calendar year 1960 in the amount of $2,583.05.
The issues for decision are:(1) Whether the rates of tax applicable to an individual who is head of a household are proper for petitioner to use for the calendar year 1960, either because his daughter Donna had her principal place of abode in his home for that entire year or because he maintained a household which constituted the principal place of abode of his father or mother for that taxable year.(2) Whether an amount of $1,716.98 of a total deduction for travel,…
2Cases cited5 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Sutter v. CommissionerUnited States Tax Court · 1953
- Hahn v. CommissionerUnited States Tax Court · 1954
- Smith v. CommissionerUnited States Tax Court · 1963
- Smith v. CommissionerUnited States Tax Court · 1960
3Cited by21 opinions
- Nichols v. CommissionerUnited States Tax Court · 1965
- Robinson v. CommissionerUnited States Tax Court · 1968
- Ruff v. CommissionerUnited States Tax Court · 1969
- Blair v. CommissionerUnited States Tax Court · 1974
- Rosen v. CommissionerUnited States Tax Court · 1994
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