Wexler v. Commissioner
United States Tax Court
The father and stepmother of petitioner were residents of Israel and were not citizens of the United States. Petitioner provided them with support. Held, sec. 152(b) (3), I.R.C. 1954, is neither arbitrary nor unreasonable, and petitioner is not entitled to claim his father and stepmother as dependents. David B. Barr, 51 T.C. 693 (1969), followed.
1Opinion of the Court
JAN J. WEXLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wexler v. Commissioner
Docket Nos. 1919-73, 8834-73.
United States Tax Court
T.C. Memo 1974-113; 1974 Tax Ct. Memo LEXIS 205; 33 T.C.M. (CCH) 560; T.C.M. (RIA) 74113;
May 6, 1974, Filed.
The father and stepmother of petitioner were residents of Israel and were not citizens of the United States. Petitioner provided them with support. Held, sec. 152(b) (3), I.R.C. 1954, is neither arbitrary nor unreasonable, and petitioner is not entitled to claim his father and stepmother as dependents. David B. Barr, 51 T.C. 693 (1969),…
2Cases cited5 opinions
- Nicol v. AmesSupreme Court of the United States · 1899
- Muste v. CommissionerUnited States Tax Court · 1961
- Barclay & Co. v. EdwardsSupreme Court of the United States · 1925
- Barr v. CommissionerUnited States Tax Court · 1969
- Bayless v. CommissionerUnited States Tax Court · 1973
3Cited by1 opinion
- Sompong and Patricia K. Dumdeang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984