Tucker v. Commissioner
United States Tax Court
Held, that the petitioner did not furnish over half of the support of his two children, and that he is not entitled to deduct exemptions for them as dependents.
1Opinion of the Court
Everett J. Tucker v. Commissioner.
Tucker v. Commissioner
Docket No. 71035.
United States Tax Court
T.C. Memo 1960-40; 1960 Tax Ct. Memo LEXIS 250; 19 T.C.M. (CCH) 210; T.C.M. (RIA) 60040;
March 16, 1960
Held, that the petitioner did not furnish over half of the support of his two children, and that he is not entitled to deduct exemptions for them as dependents.
W. E. Kalbfleisch, Esq., 1308 Sartori Avenue, Torrance, Calif., for the petitioner. Marion Malone, Esq., for the respondent.
ATKINS
Memorandum Findings of Fact and Opinion
ATKINS, Judge: The respondent determined a deficiency in income tax of…
2Cases cited3 opinions
- Marx v. CommissionerUnited States Tax Court · 1949
- Lustig v. CommissionerUnited States Tax Court · 1958
- Paul Lustig v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Halina LustigCourt of Appeals for the Ninth Circuit · 1960