Pillis v. Commissioner
United States Tax Court
Held, petitioner has failed to prove error in respondent's disallowance of the dependency exemption for his daughter in 1963.
1Opinion of the Court
Hoyt, Judge:
Respondent determined a deficiency in petitioner’s income tax for 1963 in the amount of $137.23. After settlement of certain issues, the only question remaining for our decision is whether petitioner provided more than half of the support for his minor daughter in 1963 so as to allow a claimed dependency exemption.
FINDINGS OF FACT
The stipulated facts are found accordingly and adopted as our findings. Edward J. Pillis (hereinafter referred to as petitioner), a resident of Richmond, Va.', filed his 1963 income tax return with the district director of internal revenue in Richmond, Va.
2Cases cited5 opinions
- Rivers v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Mendel v. CommissionerUnited States Tax Court · 1963
- Cobb v. CommissionerUnited States Tax Court · 1957
- Milgroom v. CommissionerUnited States Tax Court · 1959
3Cited by17 opinions
- Brown v. CommissionerUnited States Tax Court · 1967
- Smith v. CommissionerUnited States Tax Court · 1968
- Edward J. Pillis v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Brandes v. CommissionerUnited States Tax Court · 1970
- Buras v. CommissionerUnited States Tax Court · 1977
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