Booth v. Commissioner
United States Board of Tax Appeals
Parent charged by law with responsibility for support of minor children and who actually was the sole contributor to their maintenance, held entitled to credits for dependents, notwithstanding children had property of their own which yielded substantial income during the same period.
1Opinion of the Court
OPINION.
Opper :
These consolidated proceedings involve deficiencies in petitioner’s income tax for the calendar years 1936 and 1937 in the *847respective amounts of $550.66 and $2,604. The contested issue for each year is the same. All of the facts have been stipulated and as so stipulated are hereby found.
The question is whether petitioner is entitled to credits for dependents on account of his four children, each of whom is under 18 years of age and throughout the taxable years resided with petitioner and was supported solely by him. The single ground on which respondent contests the claim is…
2Cases cited1 opinion
- Chubb v. BradleyMichigan Supreme Court · 1885
3Cited by3 opinions
- Booth v. CommissionerUnited States Board of Tax Appeals · 1941
- Carson v. CommissionerUnited States Board of Tax Appeals · 1942
- Freedman v. CommissionerUnited States Board of Tax Appeals · 1941