Kallick v. Commissioner
United States Board of Tax Appeals
Petitioner maintained a home for himself and his widowed mother and contributed over one-half the cost of the mother's support. The mother owned no property, but received the sum of $710 in the taxable year as commissions on the sale of life insurance. She worked only several hours a day and not daily. She never applied for a full time position. Held, that petitioner is the head of a family under section 25(b)(1) of the Internal Revenue Code.
1Opinion of the Court
JOSEPH N. KALLICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Kallick v. Commissioner
Docket No. 106357.
United States Board of Tax Appeals
45 B.T.A. 992; 1941 BTA LEXIS 1045;
December 10, 1941, Promulgated
Petitioner maintained a home for himself and his widowed mother and contributed over one-half the cost of the mother's support. The mother owned no property, but received the sum of $710 in the taxable year as commissions on the sale of life insurance. She worked only several hours a day and not daily. She never applied for a full time position. Held, that petitioner is the…
2Cases cited13 opinions
- Commissioner of Internal Rev. v. JS Abercrombie Co.Court of Appeals for the Fifth Circuit · 1947
- Mack v. CommissionerUnited States Board of Tax Appeals · 1938
- Tracy v. CommissionerUnited States Board of Tax Appeals · 1939
- Fuhlage v. CommissionerUnited States Board of Tax Appeals · 1935
- Hoskins v. CommissionerUnited States Board of Tax Appeals · 1940
8 more not listed; retrieve them via the Exa API.