Hahn v. Commissioner
United States Tax Court
Held, petitioner may not claim his parents, residents of a community property State, as dependents, where their gross income was not less than $ 1,200. Petitioner's father conducted a blacksmith and welding business, selling, for the most part, services, and petitioner has failed to prove that certain outlays incident to that business were in the nature of costs of goods sold rather than expenses.
1Opinion of the Court
Teain, Judge:
Respondent determined a deficiency in income tax of the petitioner for the year 1952 in the amount of $270.02.
The sole issue for decision is whether petitioner was entitled to claim his parents as dependents in 1952.
FINDINGS OF FACT.
Part of the facts have been stipulated and are hereby found as stipulated.
Petitioner, Rayburn E. Hahn, filed an individual income tax return for the year 1952 with the director of internal revenue at Dallas, Texas. On that return, petitioner claimed his mother and father as dependents and took exemptions of $600 each. He furnished over one-half their…
2Cited by20 opinions
- Reading v. CommissionerUnited States Tax Court · 1978
- Olive v. CommissionerUnited States Tax Court · 2012
- Green v. CommissionerUnited States Tax Court · 1980
- Matter of FaberUnited States Bankruptcy Court, S.D. Iowa · 1987
- Rayburn E. Hahn v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
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