Shapiro v. Commissioner
United States Tax Court
Held, that the cost of $ 916.66 incurred by petitioner in sending her minor son to a summer residential camp constitutes part of his support under sec. 152(a), I.R.C. 1954, in determining who is entitled to be allowed the deduction for the personal exemption under sec. 151.
1Opinion of the Court
OPINION
There is no dispute as to the basic facts. The controversy centers around the narrow legal question as to whether or not the total cost of Michael’s support for 1966 includes the cost of sending him to Camp Wildwood.
Respondent strongly contends that the cost in sending Michael to the summer residential camp was not for the necessities of life and therefore should not be considered in determining the total cost of his support.
Since the term “support” is nowhere defined in the Internal Revenue Code, we must look to the regulations and decided cases to ascertain the meaning of “support”…
2Cases cited6 opinions
- Rivers v. CommissionerUnited States Tax Court · 1960
- McKay v. CommissionerUnited States Tax Court · 1960
- Blyth v. CommissionerUnited States Tax Court · 1953
- Mawhinney v. CommissionerUnited States Tax Court · 1965
- Newman v. CommissionerUnited States Tax Court · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Clark v. CommissionerUnited States Tax Court · 1981
- Muracca v. CommissionerUnited States Tax Court · 1984
- Ragsdale v. CommissionerUnited States Tax Court · 1981
- Shapiro v. CommissionerUnited States Tax Court · 1970
- Taitt v. CommissionerUnited States Tax Court · 1978