Gitter v. Commissioner
United States Tax Court
Petitioner claimed credit for three dependents in his income tax return for 1943, and credit for six dependents in his 1944 income tax return. The Commissioner disallowed dependency credits for two of the three persons claimed as dependents in 1943, and for all six persons claimed as dependents in 1944. At the trial petitioner conceded that one of the six persons claimed as dependents in 1944 did not qualify as such.
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Petitioner claimed credit for three dependents in his income tax return for 1943, and credit for six dependents in his 1944 income tax return. The Commissioner disallowed dependency credits for two of the three persons claimed as dependents in 1943, and for all six persons claimed as dependents in 1944. At the trial petitioner conceded that one of the six persons claimed as dependents in 1944 did not qualify as such. On the facts, held: (1) That two of the alleged dependents claimed in 1943 did not meet the requirements of section 25 (b) (2) (A) of the code as amended, because both were over…
1Opinion of the Court
Isak S. Gitter, Petitioner, v. Commissioner of Internal Revenue, Respondent
Gitter v. Commissioner
Docket No. 13874
United States Tax Court
13 T.C. 520; 1949 U.S. Tax Ct. LEXIS 68;
October 6, 1949, Promulgated
Decision will be entered for respondent.
Petitioner claimed credit for three dependents in his income tax return for 1943, and credit for six dependents in his 1944 income tax return. The Commissioner disallowed dependency credits for two of the three persons claimed as dependents in 1943, and for all six persons claimed as dependents in 1944. At the trial petitioner conceded that one of the…
Also in this document: Dissent.
2Cases cited4 opinions
- Carlisle v. United StatesSupreme Court of the United States · 1873
- The PizarroSupreme Court of the United States · 1817
- Nagle v. Loi HoaSupreme Court of the United States · 1927
- Gitter v. CommissionerUnited States Tax Court · 1949