Brandes v. Commissioner
United States Tax Court
Dependency exemptions: Children of divorced parents: Support test. - Which of divorced parents are entitled to dependency exemptions for two children of marriage determined.
1Opinion of the Court
Frank C. Brandes, Jr. and Judith A. Brandes v. Commissioner. Robert E. Rolling, Jr. and Roberta H. Rolling v. Commissioner.
Brandes v. Commissioner
Docket Nos. 4371-69 SC, 4477-69 SC.
United States Tax Court
T.C. Memo 1970-313; T.C. Memo 1970-313; 1970 Tax Ct. Memo LEXIS 45; 29 T.C.M. (CCH) 1436; T.C.M. (RIA) 70313;
November 16, 1970, Filed
Dependency exemptions: Children of divorced parents: Support test. - Which of divorced parents are entitled to dependency exemptions for two children of marriage determined.
David E. Russell, 3815 Marconi Ave., Sacramento, Calif., for the petitioners in Docket…
2Cases cited4 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Rivers v. CommissionerUnited States Tax Court · 1960
- Brown v. CommissionerUnited States Tax Court · 1967
- Pillis v. CommissionerUnited States Tax Court · 1967