Dykstra v. Commissioner
United States Tax Court
Held: Petitioner provided at least one-half of his support in each of the years 1972 through 1976; therefore he is entitled to use income averaging in computing income tax for 1976 and 1977. Held further: Certain charitable contributions are found to be substantiated and allowed.
1Opinion of the Court
DAVID E. DYKSTRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dykstra v. Commissioner
Docket No. 5793-80.
United States Tax Court
T.C. Memo 1982-479; 1982 Tax Ct. Memo LEXIS 266; 44 T.C.M. (CCH) 890; T.C.M. (RIA) 82479;
August 18, 1982.
Held: Petitioner provided at least one-half of his support in each of the years 1972 through 1976; therefore he is entitled to use income averaging in computing income tax for 1976 and 1977. Held further: Certain charitable contributions are found to be substantiated and allowed.
M. Gregory Oczkus, for the petitioner.
Kenneth W. McWade, for the…
2Cases cited6 opinions
- Davis v. CommissionerUnited States Tax Court · 1976
- Blarek v. CommissionerUnited States Tax Court · 1955
- Heidel v. CommissionerUnited States Tax Court · 1971
- Sharvy v. CommissionerUnited States Tax Court · 1977
- Richard Sharvy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Fisher v. United StatesUnited States Court of Federal Claims · 2008