Float v. Commissioner
United States Tax Court
Petitioner has claimed his entitlement to dependency exemptions for his children for the years 1965 and 1966. Held, Petitioner has not presented evidence sufficient to infer the total support furnished his children from all sources during these years and has not otherwise been convincing that he furnished more than one-half of that total support. Determination of the respondent is sustained.
1Opinion of the Court
Erwin J. Float v. Commissioner.
Float v. Commissioner
Docket No. 167-69.
United States Tax Court
T.C. Memo 1972-104; 1972 Tax Ct. Memo LEXIS 153; 31 T.C.M. (CCH) 415; T.C.M. (RIA) 72104;
May 4, 1972, Filed.
Petitioner has claimed his entitlement to dependency exemptions for his children for the years 1965 and 1966. Held, Petitioner has not presented evidence sufficient to infer the total support furnished his children from all sources during these years and has not otherwise been convincing that he furnished more than one-half of that total support. Determination of the respondent is sustained.
Erwin…
2Cases cited6 opinions
- Stafford v. CommissionerUnited States Tax Court · 1966
- Fitzner v. CommissionerUnited States Tax Court · 1959
- Boettiger v. CommissionerUnited States Tax Court · 1958
- Cobb v. CommissionerUnited States Tax Court · 1957
- Milgroom v. CommissionerUnited States Tax Court · 1959
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