Stafford v. Commissioner
United States Tax Court
Petitioner-husband paid $ 2,350 as support payments for his three children in 1962, but petitioners did not know the total cost of support for the children or the income of petitioner-husband's former wife and her new husband. Held, petitioners have failed to prove that petitioner-husband provided more than one-half of the support for his three minor children, and accordingly, dependency exemptions for the year 1962 under section 151(e), I.R.C. 1954, denied.
1Opinion of the Court
Drunken, Judge:
Respondent determined a deficiency in the Federal income tax of petitioners for the year 1962 in the amount of $540. The only issue for decision is whether petitioners are entitled to dependency exemptions with respect to three minor children in 1962 pursuant to section 151 (e), I.R.C. 1954.1
FINDINGS OF FACT
■Some of the facts have been stipulated 'and are found accordingly.
Petitioners are husband and wife and reside in Dayton, Ohio. Petitioners filed their Federal joint income tax return for the year 1962 with the district director of internal revenue, Cincinnati, Ohio.
Petitione…
2Cases cited8 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Rivers v. CommissionerUnited States Tax Court · 1960
- Fitzner v. CommissionerUnited States Tax Court · 1959
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Boettiger v. CommissionerUnited States Tax Court · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Blanco v. CommissionerUnited States Tax Court · 1971
- Seraydar v. CommissionerUnited States Tax Court · 1968
- Hopkins v. CommissionerUnited States Tax Court · 1970
- Adler v. Comm'rUnited States Tax Court · 2010
- Cherry v. CommissionerUnited States Tax Court · 1998
46 more not listed; retrieve them via the Exa API.