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…
1Opinion of the Court
Mary E. Archer, Petitioner v. Commissioner of Internal Revenue, Respondent
Archer v. Commissioner
Docket No. 10128-77
United States Tax Court
73 T.C. 963; 1980 U.S. Tax Ct. LEXIS 180;
February 28, 1980, Filed
Decision will be entered under Rule 155.
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…
Also in this document: Concurrence; Dissent.
2Cases cited9 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
- Archer v. CommissionerUnited States Tax Court · 1980
- Helen M. Lutter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
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