Markarian v. Commissioner
United States Tax Court
Petitioner and his mother lived together in a home owned jointly by petitioner and his brother. Petitioner's mother was suffering from mental and physical illness.
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Petitioner and his mother lived together in a home owned jointly by petitioner and his brother. Petitioner's mother was suffering from mental and physical illness. During each of the years 1958 and 1959 the total expenses for support of petitioner's mother without consideration of the services rendered for her by petitioner was $ 3,160 of which she paid from her nontaxable income $ 1,858 and petitioner paid $ 1,302. In each year petitioner rendered personal services for his mother valued at $ 3,600. Held, petitioner is not entitled to a dependency credit for his mother in either 1958 or 1959…
1Opinion of the Court
OPINION
Scott, Judge:
Respondent determined deficiencies in petitioner’s income tax for the calendar years 1958 and 1959 in the amounts of $143.51 and $123, respectively.
The sole issue for decision is whether petitioner is entitled to a $600 dependency exemption for his mother, Gullu Markarian, for the years 1958 and 1959.
All of the facts have been stipulated and since the stipulation of facts consists of four short paragraphs, it is quoted in full, except for the exhibits, the substance of which will be stated following the quoted body of the stipulation. The stipulation is as follows:
1.…
2Cases cited1 opinion
- Utilities & Industries Corp. v. CommissionerUnited States Tax Court · 1964
3Cited by12 opinions
- Rink v. CommissionerUnited States Tax Court · 1969
- Beck v. CommissionerUnited States Tax Court · 1970
- Clark v. CommissionerUnited States Tax Court · 1966
- Gulvin v. CommissionerUnited States Tax Court · 1980
- Hill v. Comm'rUnited States Tax Court · 1971
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