Warren C. Mawhinney v. Commissioner of Internal Revenue

The Tax Court from the proofs in the case correctly found that less than one half of the support received by taxpayer’s son for the year 1959 was received from taxpayer. Under Section 152 of the Internal Revenue Code of 1954, in order for taxpayer to be entitled to claim his son as a dependent for the year 19.59, over half of the son’s support for that year had to have been received from the taxpayer. We find completely without merit the contentions of taxpayer (a) that the health insurance benefits received by the son under a medical insurance policy rather than the premium paid by taxpayer…