Blarek v. Commissioner
United States Tax Court
The fair rental value of lodging furnished a dependent parent during 1951 in a house owned by petitioners should be taken into account in determining whether over half of the support of such dependent was contributed by petitioners.
1Opinion of the Court
OPINION.
Van Fossan, Judge:
Respondent determined a deficiency in income tax of petitioners for the year 1951 in the amount of $118.26.
The facts were all stipulated, and, by this reference, are made a part hereof.
The petitioners are Emil Blarek and his wife, Ethel, who reside in Milwaukee, Wisconsin. They filed their joint income tax return for the year involved with the collector of internal revenue for the district of Wisconsin at Milwaukee.
The petitioners claim a credit as a dependent for Mary Sabo, the mother of Ethel Blarek. The Commissioner disallowed the credit solely on the ground that…
2Cases cited2 opinions
- Hahn v. CommissionerUnited States Tax Court · 1954
- Prickett v. CommissionerUnited States Tax Court · 1952
3Cited by45 opinions
- McKay v. CommissionerUnited States Tax Court · 1960
- Lindberg v. CommissionerUnited States Tax Court · 1966
- McGuire v. CommissionerUnited States Tax Court · 1981
- Haynes v. CommissionerUnited States Tax Court · 1955
- Pierce v. CommissionerUnited States Tax Court · 1976
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