Legal Opinion

Bruner v. Commissioner

United States Tax Court

Decided December 13, 1962No. Docket Nos. 92074, 92078Published

Held, petitioner Jewel T. Bruner has established she furnished more than one-half of the total support of her son Tom during the taxable years involved.

1Opinion of the Court

Delbert D. Bruner and Hermantina Bruner, Petitioners, v. Commissioner of Internal Revenue, Respondent. Jewel T. Bruner, Petitioner, v. Commissioner of Internal Revenue, Respondent

Bruner v. Commissioner

Docket Nos. 92074, 92078

United States Tax Court

39 T.C. 534; 1962 U.S. Tax Ct. LEXIS 10;

December 13, 1962, Filed

Decision will be entered for the respondent in Docket No. 92074.

Decision will be entered for the petitioner in Docket No. 92078.

Held, petitioner Jewel T. Bruner has established she furnished more than one-half of the total support of her son Tom during the taxable years involved.

Delbert…

2Cases cited1 opinion

  1. Bruner v. CommissionerUnited States Tax Court · 1962

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