Clark v. Commissioner
United States Tax Court
Petitioner claimed a dependency credit for her mother who had partnership gross income in excess of $ 105, and other gross income of $ 499. Held, that the gross income of the partnership is gross income of the individual for the purpose of applying the gross income test; and as the mother's total gross income was in excess of $ 600, petitioner is not entitled under section 25 (b) (1) (D), I. R. C. 1939, to the dependency credit claimed.
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Petitioner claimed a dependency credit for her mother who had partnership gross income in excess of $ 105, and other gross income of $ 499. Held, that the gross income of the partnership is gross income of the individual for the purpose of applying the gross income test; and as the mother's total gross income was in excess of $ 600, petitioner is not entitled under section 25 (b) (1) (D), I. R. C. 1939, to the dependency credit claimed. Held, further, the amount of medical expenses determined.
1Opinion of the Court
OPINION.
LeMire, Judge:
The respondent contends that petitioner is not entitled to a dependency credit in the taxable year because her mother had a gross income in excess of $600, and furthermore, that petitioner has not established that she furnished more than one-half the cost of her mother’s support. Petitioner has the burden of establishing both of the statutory requirements.
It is stipulated that the mother was an equal partner with petitioner in the operation of a retail flower business which, in the year 1952, had a gross profit of more than $210, and a net operating loss of $1,710.03. It…
2Cases cited7 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Switzer v. CommissionerUnited States Tax Court · 1953
- Hahn v. CommissionerUnited States Tax Court · 1954
- Cobb v. CommissionerUnited States Tax Court · 1957
- Langer v. CommissionerUnited States Tax Court · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Cohn v. CommissionerUnited States Tax Court · 1962
- Estate of Webb v. CommissionerUnited States Tax Court · 1958
- Randolph v. CommissionerUnited States Tax Court · 1976
- Harris v. CommissionerUnited States Tax Court · 1966
- Clark v. CommissionerUnited States Tax Court · 1957
7 more not listed; retrieve them via the Exa API.