Bartsch v. Commissioner
United States Tax Court
Held, that petitioner did not furnish over half of the total support for her mother in 1959.
1Opinion of the Court
OPINION
Section 151 of the Internal Revenue Code of 19541 allows a deduction for certain exemptions and allows an exemption for dependents whose gross income (as defined in section 61) for the calendar year in which the taxable year of the taxpayer begins is less than $600.2 The definition of a dependent is set forth in section 152. Section 152(a) defines a dependent as any of enumerated individuals (including the mother of the petitioner) over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer.
The problem here is…
2Cited by11 opinions
- Frank Markarian v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Harris v. CommissionerUnited States Tax Court · 1964
- Artman v. CommissionerUnited States Tax Court · 1969
- Bartsch v. CommissionerUnited States Tax Court · 1964
- Beck v. CommissionerUnited States Tax Court · 1970
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