Stratton v. Commissioner
United States Board of Tax Appeals
A widow maintaining a residence for herself and her daughter, who is an adult and not dependent on her mother for support, is not entitled to the exemption granted the head of a family by section 216(c), Revenue Act of 1921, though she in fact contributes to the support of her daughter.
1Opinion of the Court
*1026OPINION.
Milliken:
Section 216 of the Revenue Act of 1921 provides that certain credits shall be allowed individuals for the purpose of computing the normal tax:(c) In case of a single person, a personal exemption of $1,000; or in the case of the head of family or a married person living with husband or wife, a personal exemption of $2,500, unless the net income is in excess of $5,000, in which ease the personal exemption shall be $2,000. * * *
The question to be decided is whether petitioner is entitled to an exemption as the head of a family in the amount of $2,000 or to an exemption of only…
2Cited by4 opinions
- Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Gibson v. CommissionerUnited States Tax Court · 1944
- Mack v. CommissionerUnited States Board of Tax Appeals · 1938
- Stratton v. CommissionerUnited States Board of Tax Appeals · 1927