Brewer v. Commissioner
United States Tax Court
Petitioner made alimony payments in behalf of his son. The payments constituted more than one-half of the support of petitioner's daughter-in-law and two grandchildren in 1953. Held, petitioner is not entitled to dependency credits for the support of his daughter-in-law and the two grandchildren in 1953.
1Opinion of the Court
Bruce, Judge:
This proceeding involves a deficiency in income tax of $400 for 1953. The only issue is whether petitioner is entitled to credits for the support of his daughter-in-law and two grandchildren during 1953.
FINDINGS OF FACT.
Some of the facts are stipulated and are incorporated herein by this eference.
During 1953 petitioner resided in Knoxville, Tennessee. He filed ais 1953 income tax return with the district director of internal jevenue, Nashville, Tennessee.
On April 17, 1952, petitioner’s son Charles M. Brewer was divorced from his wife, Jonnie McNeese Brewer. Set forth below is the…
2Cases cited2 opinions
- Steele v. SuwalskiCourt of Appeals for the Seventh Circuit · 1935
- Luckenbach v. PedrickCourt of Appeals for the Second Circuit · 1954
3Cited by1 opinion
- Brewer v. CommissionerUnited States Tax Court · 1958