Newman v. Commissioner
United States Tax Court
During 1953, petitioner's niece and two nephews lived in institutions. Petitioner had contracts with the institutions under which she was obligated to pay a total of $ 420 during the year for the support of the three children. Such sum was less than half of the dollar value of the support provided by the institutions. Held, petitioner was not entitled to claim dependency credits for the niece and two nephews in computing her income tax liability for such year.
1Opinion of the Court
OPINION.
Rice, Judge:
This proceeding involves a deficiency in income tax determined against the petitioner for the year 1953 in the amount of $412.
The sole issue is whether petitioner was entitled to dependency credits for a niece and two nephews in computing her income tax liability for the year in issue.
All of the facts were stipulated, are so found, and are incorporated herein by this reference.
In 1953, petitioner was a resident of Huntington, West Virginia. She filed her return for such year with the director of internal revenue at Parkersburg, West Virginia.
At some time prior to the year…
2Cases cited5 opinions
- Blyth v. CommissionerUnited States Tax Court · 1953
- Donner v. CommissionerUnited States Tax Court · 1956
- Tressler v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Darmer v. CommissionerUnited States Tax Court · 1953
- Stokes v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
3Cited by12 opinions
- Lutter v. CommissionerUnited States Tax Court · 1974
- Shapiro v. CommissionerUnited States Tax Court · 1970
- Archer v. CommissionerUnited States Tax Court · 1980
- Archer v. CommissionerUnited States Tax Court · 1980
- Beck v. CommissionerUnited States Tax Court · 1970
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