Wade v. Commissioner
United States Board of Tax Appeals
HEAD OF A FAMILY. - During the taxable year and for many years prior thereto petitioner, who is an unmarried person, supported and maintained in one household his second cousin by marriage, who kept house for him and was solely dependent upon him for support. Held, that petitioner was not the head of a family and is not entitled to the $2,500 personal exemption granted to the head of a family by section 25(b)(1), Revenue Act, 1936, and the regulations applicable thereto.
1Opinion of the Court
PERCY WADE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Wade v. Commissioner
Docket No. 95138.
United States Board of Tax Appeals
40 B.T.A. 328; 1939 BTA LEXIS 862;
July 27, 1939, Promulgated
HEAD OF A FAMILY. - During the taxable year and for many years prior thereto petitioner, who is an unmarried person, supported and maintained in one household his second cousin by marriage, who kept house for him and was solely dependent upon him for support. Held, that petitioner was not the head of a family and is not entitled to the $2,500 personal exemption granted to the head of a family…
2Cases cited1 opinion
- Wade v. CommissionerUnited States Board of Tax Appeals · 1939