Ross v. Commissioner
United States Board of Tax Appeals
Petitioner's mother, who was without means of support and made her home with and was supported by petitioner, was adjudged insane and committed to the state hospital by a court of competent jurisdiction, where she was supplied with food and medical treatment, but petitioner furnished all necessary clothing and many necessities and some luxuries. Held, under the facts here petitioner was entitled to the $2,500 exemption as head of a family.
1Opinion of the Court
OLIVE ROSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Ross v. Commissioner
Docket No. 83198.
United States Board of Tax Appeals
37 B.T.A. 928; 1938 BTA LEXIS 964;
May 26, 1938, Promulgated
Petitioner's mother, who was without means of support and made her home with and was supported by petitioner, was adjudged insane and committed to the state hospital by a court of competent jurisdiction, where she was supplied with food and medical treatment, but petitioner furnished all necessary clothing and many necessities and some luxuries. Held, under the facts here petitioner was…
2Cases cited1 opinion
- Ross v. CommissionerUnited States Board of Tax Appeals · 1938