Martino v. Commissioner
United States Tax Court
Petitioners' daughter-in-law had no income during the taxable year 1975. Over half of her support was furnished by petitioners during the year 1975. The daughter-in-law signed a joint return for 1975 with her husband which reported all the husband's earnings in 1975 and claimed a refund for all income tax withheld from those earnings.
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Petitioners' daughter-in-law had no income during the taxable year 1975. Over half of her support was furnished by petitioners during the year 1975. The daughter-in-law signed a joint return for 1975 with her husband which reported all the husband's earnings in 1975 and claimed a refund for all income tax withheld from those earnings. The total income of the daughter-in-law and her husband was not sufficient to require the filing of a return by the daughter-in-law and her husband since they were entitled to file a joint return. No tax liability would exist for either the daughter-in-law or…
1Opinion of the Court
William J. and Loretta C. Martino, Petitioners v. Commissioner of Internal Revenue, Respondent
Martino v. Commissioner
Docket No. 11214-77
United States Tax Court
71 T.C. 456; 1978 U.S. Tax Ct. LEXIS 1;
December 28, 1978, Filed
Decision will be entered under Rule 155.
Petitioners' daughter-in-law had no income during the taxable year 1975. Over half of her support was furnished by petitioners during the year 1975. The daughter-in-law signed a joint return for 1975 with her husband which reported all the husband's earnings in 1975 and claimed a refund for all income tax withheld from those earnings.…
2Cases cited2 opinions
- Hicks v. CommissionerUnited States Tax Court · 1957
- Martino v. CommissionerUnited States Tax Court · 1978