Daniel v. Commissioner
United States Tax Court
Held: (1) Petitioner is not entitled to a dependency exemption for his mother for failure to provide over one-half of her support. (2) Petitioner's use of head of household rates denied. (3) The issue of petitioner's claimed charitable contributions is rendered moot by virtue of the fact that the low income allowance exceeds petitioner's itemized deductions. (4) This Court is without authority to grant petitioner's prayer for reasonable attorney's fees.
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Held: (1) Petitioner is not entitled to a dependency exemption for his mother for failure to provide over one-half of her support. (2) Petitioner's use of head of household rates denied. (3) The issue of petitioner's claimed charitable contributions is rendered moot by virtue of the fact that the low income allowance exceeds petitioner's itemized deductions. (4) This Court is without authority to grant petitioner's prayer for reasonable attorney's fees. (5) The imposition of an income tax is constitutional and the expression of petitioner's political views through the income tax system is…
1Opinion of the Court
HENDERSON E. DANIEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Daniel v. Commissioner
Docket No. 11633-78.
United States Tax Court
T.C. Memo 1980-397; 1980 Tax Ct. Memo LEXIS 192; 40 T.C.M. (CCH) 1273; T.C.M. (RIA) 80397;
September 17, 1980, Filed
Held: (1) Petitioner is not entitled to a dependency exemption for his mother for failure to provide over one-half of her support.(2) Petitioner's use of head of household rates denied.(3) The issue of petitioner's claimed charitable contributions is rendered moot by virtue of the fact that the low income allowance exceeds petitioner's…
2Cases cited5 opinions
- Muste v. CommissionerUnited States Tax Court · 1961
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
- Key Buick Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Olick v. CommissionerUnited States Tax Court · 1979
- John C. Ward v. United StatesCourt of Appeals for the Tenth Circuit · 1965