Ross v. Commissioner
United States Board of Tax Appeals
Petitioner's mother, who was without means of support and made her home with and was supported by petitioner, was adjudged insane and committed to the state hospital by a court of competent jurisdiction, where she was supplied with food and medical treatment, but petitioner furnished all necessary clothing and many necessities and some luxuries. Held, under the facts here petitioner was entitled to the $2,500 exemption as head of a family.
1Opinion of the Court
*931OPINION.
Aenold :
Section 25 (c) of the Revenue Act of 1932 provides that there shall be allowed for the purpose of the normal tax, but not for the surtax, a personal exemption credit of $2,500 in the case of “the head of a family.” Section 25 (b) of the Revenue Act of 1934 provides the same personal exemption for the head of a family, but allows the credit for the purposes of the normal tax and the surtax. There is no statutory definition in either of those acts of the “head of a family.”
Article 292 of Regulations 77 and article 25-4 of Regulations 86 interpret the statutory phrase “head of a…
2Cited by5 opinions
- Johnson v. CommissionerCourt of Appeals for the Fourth Circuit · 1942
- Kallick v. CommissionerUnited States Board of Tax Appeals · 1941
- Loughran v. CommissionerUnited States Board of Tax Appeals · 1939
- Ross v. CommissionerUnited States Board of Tax Appeals · 1938
- Watson v. CommissionerUnited States Board of Tax Appeals · 1938