Jolitz v. Commissioner
United States Tax Court
Held: Amount of college scholarships must be included in computing support to determine whether a taxpayer is an "eligible individual" under sec. 1303(c)(1). Since H received scholarships in 1970, 1972, and 1973 that exceeded by more than one-half the other support he furnished for himself in those base period years, H is not an "eligible individual," and H and W are thereby not entitled to the income averaging relief provided by secs. 1301 through 1305, I.R.C. 1954, as…
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Held: Amount of college scholarships must be included in computing support to determine whether a taxpayer is an "eligible individual" under sec. 1303(c)(1). Since H received scholarships in 1970, 1972, and 1973 that exceeded by more than one-half the other support he furnished for himself in those base period years, H is not an "eligible individual," and H and W are thereby not entitled to the income averaging relief provided by secs. 1301 through 1305, I.R.C. 1954, as amended.
1Opinion of the Court
Evan C. Jolitz and Virginia A. Jolitz, Petitioners v. Commissioner of Internal Revenue, Respondent
Jolitz v. Commissioner
Docket No. 8971-78
United States Tax Court
73 T.C. 732; 1980 U.S. Tax Ct. LEXIS 199;
January 23, 1980, Filed
Decision will be entered for the respondent.
Held: Amount of college scholarships must be included in computing support to determine whether a taxpayer is an "eligible individual" under sec. 1303(c)(1). Since H received scholarships in 1970, 1972, and 1973 that exceeded by more than one-half the other support he furnished for himself in those base period years, H is not an…
2Cases cited5 opinions
- Heidel v. CommissionerUnited States Tax Court · 1971
- Sharvy v. CommissionerUnited States Tax Court · 1977
- Frost v. CommissionerUnited States Tax Court · 1974
- Richard Sharvy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Jolitz v. CommissionerUnited States Tax Court · 1980