Archer v. Commissioner
United States Tax Court
If certain third-party medical payments under Medicaid are excluded from the support computation, petitioner provided over half of her mother's support and is entitled to claim her as a dependent. Respondent concedes that these payments, when made pursuant to private health insurance or Medicare, are excludable from the support equation. Nevertheless, he contends that when these payments are made pursuant to Medicaid, they are includable in the support equation.
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If certain third-party medical payments under Medicaid are excluded from the support computation, petitioner provided over half of her mother's support and is entitled to claim her as a dependent. Respondent concedes that these payments, when made pursuant to private health insurance or Medicare, are excludable from the support equation. Nevertheless, he contends that when these payments are made pursuant to Medicaid, they are includable in the support equation. Held, for purposes of the third-party medical payments in issue, payments pursuant to Medicaid will be treated similar to the…
1DissentNims, J.
The majority excludes Medicaid payments from the support computation under section 152(a). “Support” for purposes of section 152(a) has great breadth. Although the term has no statutory definition, it is defined in the regulations to include “food, shelter, clothing, medical and dental care and the like” (sec. 1.152-1(a)(2)(i), Income Tax Regs.), and to include “income which is ordinarily excludable from gross income, such as benefits received under the Social Security Act” (sec. 1.152-1(a)(2)(ii), Income Tax Regs.). Public welfare and social security benefits have always been included in the…
2Cases cited8 opinions
- Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Lutter v. CommissionerUnited States Tax Court · 1974
- Turecamo v. CommissionerUnited States Tax Court · 1975
- Helen M. Lutter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Donner v. CommissionerUnited States Tax Court · 1956
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