Sommers v. Commissioner
United States Board of Tax Appeals
CREDIT FOR DEPENDENTS. - During the taxable year, petitioner Adele M. Sommers was the mother of three minor children. A part of the support of these children, amounting to approximately $9,000, came from trusts established by petitioner's first husband and father of the children. The living and family expenses of petitioners (husband and wife) and the children amounted to $44,851.69, including the $9,000 income of the children.
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CREDIT FOR DEPENDENTS. - During the taxable year, petitioner Adele M. Sommers was the mother of three minor children. A part of the support of these children, amounting to approximately $9,000, came from trusts established by petitioner's first husband and father of the children. The living and family expenses of petitioners (husband and wife) and the children amounted to $44,851.69, including the $9,000 income of the children. Held, petitioners are not entitled to the credit of $400 for each child provided for in section 25(d) of the Revenue Act of 1928, as the evidence fails to show that…
1Opinion of the Court
OPINION.
Black:
This proceeding is for redetermination of a deficiency in income tax for the taxable year 1931 in the amount of $1,605.19, the greater part of which is conceded by petitioners.
The only remaining issue is whether petitioners, who, as husband and wife, filed a joint return for 1931, are entitled, under section 25(d) of the Revenue Act of 1928, to a credit of $400 for each of Mrs. Sommers’ three children by a former marriage. Two other errors were assigned but were settled by stipulation. The stipulation is hereby made a part of this report by reference and effect thereto should be…
2Cases cited3 opinions
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- United States v. Dakota-Montana Oil Co.Supreme Court of the United States · 1933
- McCaughn v. Hershey Chocolate Co.Supreme Court of the United States · 1931
3Cited by4 opinions
- Freedman v. CommissionerUnited States Board of Tax Appeals · 1941
- Mack v. CommissionerUnited States Board of Tax Appeals · 1938
- Sommers v. CommissionerUnited States Board of Tax Appeals · 1935
- Stokes v. CommissionerUnited States Tax Court · 1949