Wade v. Commissioner
United States Board of Tax Appeals
HEAD OF A FAMILY. - During the taxable year and for many years prior thereto petitioner, who is an unmarried person, supported and maintained in one household his second cousin by marriage, who kept house for him and was solely dependent upon him for support. Held, that petitioner was not the head of a family and is not entitled to the $2,500 personal exemption granted to the head of a family by section 25(b)(1), Revenue Act, 1936, and the regulations applicable thereto.
1Opinion of the Court
opinion.
Black. :
The Commissioner has determined a deficiency against petitioner for the year 1936 of $38.32. This deficiency arises because the Commissioner has determined that petitioner is not entitled to the $2,500 personal exemption granted by section 25 (b) (1) of the Revenue Act of 1936, but is entitled only to the $1,000 personal exemption accorded a single man, plus credit of $400 for one dependent under section 25 (b) (2) of the act. The petition assigns this action of the Commissioner as error.
The facts are brief and we find them as follows:
The petitioner, Percy Wade, is an…
2Cited by4 opinions
- Estate of Williamson v. CommissionerUnited States Tax Court · 1944
- Kallick v. CommissionerUnited States Board of Tax Appeals · 1941
- Robbins v. CommissionerUnited States Tax Court · 1944
- Wade v. CommissionerUnited States Board of Tax Appeals · 1939