Howard v. Commissioner
United States Board of Tax Appeals
During the taxable year petitioners' decedent was the sole support of her adult niece, who was totally blind and unable to earn her own support, and whose father and mother were both dead. As a result of her physical infirmity and in accordance with her own wishes, the niece resided in a small separate apartment on one floor level, where she would be able to get about. Petitioners' decedent paid all expenses.
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During the taxable year petitioners' decedent was the sole support of her adult niece, who was totally blind and unable to earn her own support, and whose father and mother were both dead. As a result of her physical infirmity and in accordance with her own wishes, the niece resided in a small separate apartment on one floor level, where she would be able to get about. Petitioners' decedent paid all expenses. Held, the taxpayer was the head of a family within the meaning of article 25-4, Treasury Regulations 94. Charlotte Hoskins,42 B.T.A. 117, distinguished.
1Opinion of the Court
ESTATE OF GRACE ADAMS HOWARD, DECEASED, GEORGE ADAMS HOWARD AND SAMUEL H. KAUFFMANN, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Howard v. Commissioner
Docket No. 99851.
United States Board of Tax Appeals
42 B.T.A. 449; 1940 BTA LEXIS 1002;
July 31, 1940, Promulgated
During the taxable year petitioners' decedent was the sole support of her adult niece, who was totally blind and unable to earn her own support, and whose father and mother were both dead. As a result of her physical infirmity and in accordance with her own wishes, the niece resided in a small separate…
2Cases cited2 opinions
- Hoskins v. CommissionerUnited States Board of Tax Appeals · 1940
- Howard v. CommissionerUnited States Board of Tax Appeals · 1940