Von Tersch v. Commissioner
United States Tax Court
Held, petitioner is not entitled to a personal exemption deduction for Judy Karn von Tersch for either 1962 or 1963. Held, further, petitioner is not entitled to dependency deductions for the two minor children of Judy Karn von Tersch for either 1962 or 1963.
1Opinion of the Court
Bruce, Judge:
The respondent determined deficiencies in the income taxes of the petitioner in these consolidated cases as follows:
Docket No. Petitioner Taxable years Deficiency
204-65- Alfred L. von Tersch, Jr_ 1962 $93. 28
3458-64_ _do___ 1963 504.36
The petitioner claims an overpayment in income tax for the year 1963 in the amount of $175.22. The issues presented are: (1) Whether petitioner was entitled to file a joint Federal income tax return for 1962; (2) whether petitioner is entitled to a personal exemption deduction for Judy Kam von Tersch for either 1962 or 1963; and (3) whether…
2Cases cited9 opinions
- Masters v. CommissionerCourt of Appeals for the Third Circuit · 1957
- Trowbridge v. CommissionerUnited States Tax Court · 1958
- Robert Woodrow Trowbridge v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Jones v. WilliamsSupreme Court of Iowa · 1912
- Reppert v. ReppertSupreme Court of Iowa · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Brizell v. CommissionerUnited States Tax Court · 1989
- Boyter v. CommissionerUnited States Tax Court · 1980
- Bernardo v. CommissionerUnited States Tax Court · 1995
- Fu Inv. Co. v. CommissionerUnited States Tax Court · 1995
- Chagra v. CommissionerUnited States Tax Court · 1991
20 more not listed; retrieve them via the Exa API.