Garsaud v. Commissioner
United States Tax Court
Held, petitioner, who was separated from his spouse under a decree of separation a mensa et thoro in 1951, is not entitled to an exemption credit of $ 600 for his spouse under section 25 (b) (1) (A), I. R. C. 1939, and is not entitled to a deduction under section 23 (x), I. R. C. 1939, for medical expenses incurred by his spouse and paid by him in 1951; held, further, petitioner is liable for an addition to tax under section 294 (d) (1) (A), I. R. C. 1939, for failure to…
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Held, petitioner, who was separated from his spouse under a decree of separation a mensa et thoro in 1951, is not entitled to an exemption credit of $ 600 for his spouse under section 25 (b) (1) (A), I. R. C. 1939, and is not entitled to a deduction under section 23 (x), I. R. C. 1939, for medical expenses incurred by his spouse and paid by him in 1951; held, further, petitioner is liable for an addition to tax under section 294 (d) (1) (A), I. R. C. 1939, for failure to file a declaration of estimated tax for the year 1951; held, further, petitioner is liable for an addition to tax under…
1Opinion of the Court
Marcel Garsaud, Petitioner, v. Commissioner of Internal Revenue, Respondent
Garsaud v. Commissioner
Docket No. 61354
United States Tax Court
28 T.C. 1086; 1957 U.S. Tax Ct. LEXIS 99;
August 30, 1957, Filed
Decision will be entered for the respondent.
Held, petitioner, who was separated from his spouse under a decree of separation a mensa et thoro in 1951, is not entitled to an exemption credit of $ 600 for his spouse under section 25 (b) (1) (A), I. R. C. 1939, and is not entitled to a deduction under section 23 (x), I. R. C. 1939, for medical expenses incurred by his spouse and paid by him in 1951;…
2Cases cited8 opinions
- Fuller v. CommissionerUnited States Tax Court · 1953
- Fuller v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Garsaud v. CommissionerUnited States Tax Court · 1957
3 more not listed; retrieve them via the Exa API.