Sharvy v. Commissioner
United States Tax Court
Held: Amounts received from National Defense Education Act fellowships and a teaching assistantship, both properly excluded from gross income under sec. 117, do not represent support which a taxpayer furnished himself.
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Held: Amounts received from National Defense Education Act fellowships and a teaching assistantship, both properly excluded from gross income under sec. 117, do not represent support which a taxpayer furnished himself. As a result petitioner (and, until their divorce in 1967, his spouse) did not provide, one-half of his support in 3 of his base period years and, therefore, is not an "eligible individual" under sec. 1303(c)(1), I.R.C. 1954, to use income averaging in computing his 1969 tax liability.
1Opinion of the Court
OPINION
Dawson, Chief Judge:
Respondent determined a deficiency of $344.59 in petitioner’s Federal income tax for the year 1969. Petitioner concedes that he is not entitled to a dependency exemption for his son. The only issue for decision is whether petitioner provided at least one-half his support during the taxable years 1965 to 1968, inclusive, thus entitling him to compute his 1969 Federal income tax liability according to the income averaging provisions of sections 1301 through 1305.1 The resolution of this issue turns on whether petitioner can treat National Defense Education Act…
2Cases cited7 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Commissioner of Internal Revenue v. Philadelphia Transp. Co.Court of Appeals for the Third Circuit · 1949
- Lutter v. CommissionerUnited States Tax Court · 1974
- Helen M. Lutter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Heidel v. CommissionerUnited States Tax Court · 1971
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Baldwin v. CommissionerUnited States Tax Court · 1985
- Jolitz v. CommissionerUnited States Tax Court · 1980
- Christensen v. CommissionerUnited States Tax Court · 1984
- Dykstra v. CommissionerUnited States Tax Court · 1982
- Holland v. CommissionerUnited States Tax Court · 1985
5 more not listed; retrieve them via the Exa API.