Blair v. Commissioner
United States Tax Court
1. The petitioner resided in an apartment in which he maintained a room for his son to occupy when not away at school. Held, the petitioner was the head of a household within the meaning of sec. 1(b)(2), I.R.C. 1954, because his household was the principal place of abode of his son. 2. The petitioner, who had acquired a tax deed to land condemned by the university, asserted that the university had not given proper notice of the condemnation proceedings and that he had a…
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1. The petitioner resided in an apartment in which he maintained a room for his son to occupy when not away at school. Held, the petitioner was the head of a household within the meaning of sec. 1(b)(2), I.R.C. 1954, because his household was the principal place of abode of his son. 2. The petitioner, who had acquired a tax deed to land condemned by the university, asserted that the university had not given proper notice of the condemnation proceedings and that he had a right to the land; nevertheless, he transferred his interest to the university and claimed a charitable contribution for the…
1Opinion of the Court
Simpson, Judge:
The Commissioner determined deficiencies in Federal income taxes of $2,624.45 for Allan L. Blair for 1967 and $5,842.58 for Allan L. and Jocelyn Blair for 1968. Due to concessions, two issues remain for decision: (1) Whether, during 1967, Lawrence Blair had his principal place of abode with his father; and (2) whether Mr. and Mrs. Blair made a charitable contribution during 1968 when they transferred to the University of Illinois title to the property which had been acquired by means of a tax deed.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so…
2Cases cited17 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Kilgore v. PeopleIllinois Supreme Court · 1875
- City of Chicago v. SalingerIllinois Supreme Court · 1943
- Teeling v. CommissionerUnited States Tax Court · 1964
- Board of Junior College District 504 v. CareyIllinois Supreme Court · 1969
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Allan L. Blair and Jocelyn Blair v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1976
- Blair v. CommissionerUnited States Tax Court · 1975
- Addison v. CommissionerUnited States Tax Court · 1992
- Blair v. CommissionerUnited States Tax Court · 1974
- Johnson v. CommissionerUnited States Tax Court · 1980
2 more not listed; retrieve them via the Exa API.