Estate of Fleming v. Commissioner
United States Tax Court
Petitioner, a widow, occupied a house with an unmarried daughter, a married daughter, and the husband and children of the married daughter. Petitioner and her unmarried daughter had their own bedroom, sitting room, office and bathroom. Of the expenses relating to the entire house petitioner paid less than half. Petitioner, however, paid over half of the expenses attributable to her and her unmarried daughter.
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Petitioner, a widow, occupied a house with an unmarried daughter, a married daughter, and the husband and children of the married daughter. Petitioner and her unmarried daughter had their own bedroom, sitting room, office and bathroom. Of the expenses relating to the entire house petitioner paid less than half. Petitioner, however, paid over half of the expenses attributable to her and her unmarried daughter. Held: that petitioner and her unmarried daughter constituted a separate household, petitioner maintained a household, and she is entitled to head of a household treatment.
1Opinion of the Court
ESTATE OF JEAN FOSTER FLEMING, Deceased, CITIZENS FIDELITY BANK AND TRUST COMPANY, Executor, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Fleming v. Commissioner
Docket No. 3503-72.
United States Tax Court
T.C. Memo 1974-137; 1974 Tax Ct. Memo LEXIS 183; 33 T.C.M. (CCH) 619; T.C.M. (RIA) 74137;
May 29, 1974, Filed.
Petitioner, a widow, occupied a house with an unmarried daughter, a married daughter, and the husband and children of the married daughter. Petitioner and her unmarried daughter had their own bedroom, sitting room, office and bathroom. Of the expenses relating to…
2Cases cited5 opinions
- Commissioner v. HansenSupreme Court of the United States · 1959
- Robinson v. CommissionerUnited States Tax Court · 1968
- John Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Laraia v. United StatesDistrict Court, D. Massachusetts · 1964
- Reardon ex rel. Reardon v. United StatesDistrict Court, D. South Dakota · 1958