KETCHAM v. COMMISSIONER
United States Tax Court
H and W were divorced in 1977. In 1977 and 1978, both claimed dependency deductions for their two children, who were in the custody of W. Held, for both 1977 and 1978, the Commissioner clearly established that W provided more for the support of such children than did H. Sec. 152(e)(2)(B), I.R.C. 1954.
1Opinion of the Court
BARRY S. KETCHAM and NANCY L. KETCHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
KETCHAM v. COMMISSIONER
Docket No. 17557-80.
United States Tax Court
T.C. Memo 1982-637; 1982 Tax Ct. Memo LEXIS 110; 45 T.C.M. (CCH) 8;
November 2, 1982.
H and W were divorced in 1977. In 1977 and 1978, both claimed dependency deductions for their two children, who were in the custody of W. Held, for both 1977 and 1978, the Commissioner clearly established that W provided more for the support of such children than did H. Sec. 152(e)(2)(B), I.R.C. 1954.
Barry S. Ketcham and Nancy L. Ketcham, pro se.
Davi…
2Cases cited23 opinions
- Free v. BlandSupreme Court of the United States · 1962
- Thompson v. CommissionerUnited States Tax Court · 1982
- SoRelle v. CommissionerUnited States Tax Court · 1954
- Rains v. WheelerTexas Supreme Court · 1890
- Labay v. CommissionerUnited States Tax Court · 1970
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