Maxwell v. Commissioner
United States Tax Court
Petitioner paid $ 780 for the support of his minor daughter in 1968. In the absence of any provision in the divorce decree that he should be entitled to a dependency deduction for his minor daughter, as required by sec. 152(e)(2)(A)(i), he is not to be treated as having furnished over half of her support for 1968. Held, petitioner is not entitled to a dependency deduction for his minor daughter in the year 1968.
1Opinion of the Court
Beucb, Judge:
Respondent determined a deficiency in the income tax of the petitioner for the taxable year 1968 in the amount of $188.39. Certain minor adjustments contained in the statutory notice of deficiency were not contested. The only issue presented is whether the petitioner is entitled to a dependency exemption for his daughter, Wanda Maxwell, for the taxable year 1968.
FINDINGS OF FACT
Petitioner resided in Cincinnati, Ohio, at the time the petition herein was filed. He filed an individual income tax return for the year 1968 with the Internal Revenue Service Center at Cincinnati, Ohio.…
2Cases cited5 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Vance v. CommissionerUnited States Tax Court · 1961
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Prophit v. CommissionerUnited States Tax Court · 1972
3Cited by5 opinions
- Dillard v. CommissionerUnited States Tax Court · 1984
- Frazier v. CommissionerUnited States Tax Court · 1979
- Frazier v. CommissionerUnited States Tax Court · 1973
- HODNETT v. COMMISSIONERUnited States Tax Court · 2003
- Maxwell v. CommissionerUnited States Tax Court · 1972