Carson v. Commissioner
United States Board of Tax Appeals
CREDIT - HEAD OF A FAMILY. - A parent who maintained a common home in which she and her minor daughter resided, and who contributed substantially to the support of the minor daughter, is the head of a family within the meaning of section 25(b)(1) of the Revenue Act of 1938 for the entire year even though during the last four months of the year the daughter was away from home at college and maintained and supported herself for that period with her own funds.
1Opinion of the Court
MYRTLE S. CARSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Carson v. Commissioner
Docket No. 104474.
United States Board of Tax Appeals
47 B.T.A. 163; 1942 BTA LEXIS 728;
June 23, 1942, Promulgated
CREDIT - HEAD OF A FAMILY. - A parent who maintained a common home in which she and her minor daughter resided, and who contributed substantially to the support of the minor daughter, is the head of a family within the meaning of section 25(b)(1) of the Revenue Act of 1938 for the entire year even though during the last four months of the year the daughter was away from home at…
2Cases cited3 opinions
- Mack v. CommissionerUnited States Board of Tax Appeals · 1938
- Carson v. CommissionerUnited States Board of Tax Appeals · 1942
- Booth v. CommissionerUnited States Board of Tax Appeals · 1941