Yancey v. Commissioner
United States Tax Court
A separation agreement merely provided that the child support "to be furnished by the husband shall exceed one-half of the total support of each child." The husband furnished $ 750 for the support of the child, an amount which was less than one-half of the total support. Held, such provision does not satisfy the requirement of sec. 152(e)(2)(A)(i), I.R.C. 1954.
1Opinion of the Court
Tannenwald, Judge:
Respondent determined deficiencies of $192.08 against Richard R. Yancey and $301.65 against Frankie Lee Johnson for the year 1973. At issue is which of petitioners, who are divorced, is entitled to a dependency exemption for their minor child.
FINDINGS OF FACT
Some of the facts were stipulated and are found accordingly. The stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this reference.
Petitioners, Frankie Lee Johnson (hereinafter Johnson) and Richard R. Yancey (hereinafter Yancey), filed their Federal income tax returns for 1973…
2Cases cited9 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Brown v. CommissionerUnited States Tax Court · 1967
- Usher v. UsherDistrict Court, N.D. Georgia · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- BEEGHLY v. COMMISSIONERUnited States Tax Court · 2003
- Yancey v. CommissionerUnited States Tax Court · 1979