Willem v. Commissioner
United States Board of Tax Appeals
Where, after separation and divorce, the petitioner made monthly payments to the wife which, pursuant to the court's decree, were "for the support of said plaintiff and minor children", the wife having been granted custody of the three minor children, and the wife received no other income during the taxable year, held, that the petitioner is entitled to the statutory credits for the dependent children.
1Opinion of the Court
OPINION.
Smith :
This proceeding is for the rodetermination of a deficiency in income tax for 1986 of $47.83.
The petitioner is a resident of New Orleans, Louisiana. In his income tax return for 1936 he claimed a credit of $1,200 for the support of his three minor children, all under 18 years of age. This credit was disallowed by the respondent in the determination of the deficiency. If petitioner is entitled to the credit claimed there is no deficiency for 1936 due from the petitioner.
On November 15, 1935, the petitioner was divorced from Della McDonough Willem and the judgment of the Civil…
2Cited by10 opinions
- Abbott v. CommissionerUnited States Tax Court · 1954
- Frankenau v. CommissionerUnited States Tax Court · 1943
- Hardy v. CommissionerUnited States Tax Court · 1948
- Odehnal v. CommissionerUnited States Tax Court · 1953
- Rinnert v. CommissionerUnited States Tax Court · 1953
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