McMillan v. Commissioner
United States Tax Court
Dependents -- Sec. 152(a)(9), I.R.C. 1954. -- Taxpayers took an unrelated infant into their home on February 11, 1955, preparatory to adoption. She previously had been maintained by the Family and Children's Service Association, a charitable organization. The infant lived with taxpayers the remainder of 1955 and was supported by them. They legally adopted the infant in 1956. In 1955 taxpayers made a $ 75 payment to the Association as a so-called adoption service charge.
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Dependents -- Sec. 152(a)(9), I.R.C. 1954. -- Taxpayers took an unrelated infant into their home on February 11, 1955, preparatory to adoption. She previously had been maintained by the Family and Children's Service Association, a charitable organization. The infant lived with taxpayers the remainder of 1955 and was supported by them. They legally adopted the infant in 1956. In 1955 taxpayers made a $ 75 payment to the Association as a so-called adoption service charge. Held: The infant did not have her principal place of abode and was not a member of the household "for the taxable year of…
1Opinion of the Court
TietjeNS, Judge:
The Commissioner determined a deficiency in income tax for the year 1955 in the amount of $132.
Tbe issues for decision are (1) whether an infant taken into petitioners’ home on February 11, 1955, preliminary to adoption, which eventuated in February 1956, could properly be claimed as a dependent in 1955; (2) if not, whether the amount expended for support of the infant in 1955 can be deducted as a charitable contribution; and (3) whether a $75 payment in 1955 to the Family and Children’s Service Association as a so-called adoption service charge is properly deductible as a…
2Cases cited1 opinion
- Trowbridge v. CommissionerUnited States Tax Court · 1958
3Cited by18 opinions
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- Kluss v. CommissionerUnited States Tax Court · 1966
- Arceneaux v. CommissionerUnited States Tax Court · 1977
- Davenport v. CommissionerUnited States Tax Court · 1975
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