Block v. Commissioner
United States Board of Tax Appeals
Where a taxpayer, voluntarily separated from his wife, maintains two homes, living in one alone, and supporting and maintaining in the other his dependent wife and daughter over whom he exercises family control, he is the "head of a family" and is entitled to exemption as such.
1Opinion of the Court
MEIER S. BLOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Block v. Commissioner
Docket No. 84873.
United States Board of Tax Appeals
37 B.T.A. 945; 1938 BTA LEXIS 962;
May 31, 1938, Promulgated
Where a taxpayer, voluntarily separated from his wife, maintains two homes, living in one alone, and supporting and maintaining in the other his dependent wife and daughter over whom he exercises family control, he is the "head of a family" and is entitled to exemption as such.
M. M. Dunbar, Esq., and L. L. Dunbar, Esq., for the petitioner.
Jonas M. Smith, Esq., for the respondent.
OPPER
OPINIO…
2Cases cited1 opinion
- Block v. CommissionerUnited States Board of Tax Appeals · 1938