Mack v. Commissioner
United States Board of Tax Appeals
A divorced wife had the custody of minor children who lived with her in the taxable year and over whom she alone exercised family control. She contributed almost one-half of the support of the children but the divorced husband contributed more than half of the cost of support.
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A divorced wife had the custody of minor children who lived with her in the taxable year and over whom she alone exercised family control. She contributed almost one-half of the support of the children but the divorced husband contributed more than half of the cost of support. Upon the facts it is held, that the wife (the petitioner) is not entitled to credits for dependents, but is entitled to a personal exemption as "head of a family" under section 25(c) and (d) of the Revenue Act of 1932.
1Opinion of the Court
*1103OPINION.
HaeRon:
The Revenue Act of 1932, in sections 25 (c) and 25 (d), set forth in the margin,1 allows a personal exemption of $2,500 to “the head of a family” and a credit of $400 for each person dependent upon and receiving his chief support from the taxpayer, if such dependent person is within a certain prescribed class. In this proceeding the questions are, only, (1) Was petitioner the chief support of dependent persons who were under eighteen years of age? and (2) was petitioner “the head of a family” within the meaning of that phrase in the pertinent provisions of the revenue act?…
2Cited by22 opinions
- Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Commissioner of Internal Revenue v. MurrayCourt of Appeals for the Second Circuit · 1949
- Santiago de Batlle v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1954
- Abbott v. CommissionerUnited States Tax Court · 1954
- Carson v. CommissionerUnited States Board of Tax Appeals · 1942
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