Stokes v. Commissioner of Internal Revenue

RIVES, Circuit Judge.

After careful consideration of the record, and of the briefs and arguments, we are of opinion that the decision should be affirmed for the reasons adequately stated in the opinion of the Tax Court.

The taxpayers showed that they furnished whatever was required for the support of their two' grandchildren not provided out of the allotment received by the children’s mother of $72.00 per month, subsequently increased to $100.00 per month. The Tax Court held that, without further evidence, the taxpayers had failed to sustain the burden of proving that they furnished more than…