Grace v. Commissioner
United States Tax Court
Petitioner and his wife were divorced. Pursuant to the divorce decree, the former wife was awarded custody of their minor son and given the "use and benefit" of the family residence which petitioner owned and for which he furnished over half the maintenance cost for each of the years 1963, 1964, and 1965. Petitioner maintained a separate home for himself and did not occupy the family residence.
Read the full summary
Petitioner and his wife were divorced. Pursuant to the divorce decree, the former wife was awarded custody of their minor son and given the "use and benefit" of the family residence which petitioner owned and for which he furnished over half the maintenance cost for each of the years 1963, 1964, and 1965. Petitioner maintained a separate home for himself and did not occupy the family residence. Held, that petitioner was not a head of a household within the meaning of sec. 1(b)(2)(A), I.R.C. 1954, because the household which he maintained was not his home.
1Opinion of the Court
W. E. Grace, Petitioner v. Commissioner of Internal Revenue, Respondent
Grace v. Commissioner
Docket No. 2302-67
United States Tax Court
51 T.C. 685; 1969 U.S. Tax Ct. LEXIS 202;
January 29, 1969, Filed
Decision will be entered for the respondent.
Petitioner and his wife were divorced. Pursuant to the divorce decree, the former wife was awarded custody of their minor son and given the "use and benefit" of the family residence which petitioner owned and for which he furnished over half the maintenance cost for each of the years 1963, 1964, and 1965. Petitioner maintained a separate home for himself…
2Cases cited8 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Crane v. CommissionerSupreme Court of the United States · 1947
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Robinson v. CommissionerUnited States Tax Court · 1968
- Grace v. CommissionerUnited States Tax Court · 1969
3 more not listed; retrieve them via the Exa API.