Horne v. Commissioner
United States Tax Court
Held, that education is an item of support within the meaning of sec. 152(a) of the Internal Revenue Code of 1954. Held, further, that the petitioner has not shown that he provided over half of the support of his son during the taxable year 1965 and he is therefore not entitled to a dependency exemption for the son.
1Opinion of the Court
Ernest Walton Horne, Petitioner v. Commissioner of Internal Revenue, Respondent
Horne v. Commissioner
Docket No. 1543-68
United States Tax Court
52 T.C. 572; 1969 U.S. Tax Ct. LEXIS 97;
June 30, 1969, Filed
Decision will be entered for the respondent.
Held, that education is an item of support within the meaning of sec. 152(a) of the Internal Revenue Code of 1954. Held, further, that the petitioner has not shown that he provided over half of the support of his son during the taxable year 1965 and he is therefore not entitled to a dependency exemption for the son.
Ernest Walton Horne, pro se.
Charles…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Brewster v. GageSupreme Court of the United States · 1930
- Rivers v. CommissionerUnited States Tax Court · 1960
- Blyth v. CommissionerUnited States Tax Court · 1953
1 more not listed; retrieve them via the Exa API.