Jolitz v. Commissioner
United States Tax Court
Held: Amount of college scholarships must be included in computing support to determine whether a taxpayer is an "eligible individual" under sec. 1303(c)(1). Since H received scholarships in 1970, 1972, and 1973 that exceeded by more than one-half the other support he furnished for himself in those base period years, H is not an "eligible individual," and H and W are thereby not entitled to the income averaging relief provided by secs. 1301 through 1305, I.R.C. 1954, as…
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Held: Amount of college scholarships must be included in computing support to determine whether a taxpayer is an "eligible individual" under sec. 1303(c)(1). Since H received scholarships in 1970, 1972, and 1973 that exceeded by more than one-half the other support he furnished for himself in those base period years, H is not an "eligible individual," and H and W are thereby not entitled to the income averaging relief provided by secs. 1301 through 1305, I.R.C. 1954, as amended.
1Opinion of the Court
OPINION
Tietjens, Judge:
Respondent determined a deficiency of $7,305.87 in petitioners’ Federal income tax for 1974. The only issue for our determination is whether petitioner Evan C. Jolitz furnished at least one-half of his support during the taxable years 1970, 1972, and 1973, making him an “eligible individual” under section 1303(c)(1) to compute his 1974 Federal income tax liability under the income averaging provisions of sections 1301 through 1305.1
This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation and attached exhibits are…
2Cases cited4 opinions
- Heidel v. CommissionerUnited States Tax Court · 1971
- Sharvy v. CommissionerUnited States Tax Court · 1977
- Frost v. CommissionerUnited States Tax Court · 1974
- Richard Sharvy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
3Cited by4 opinions
- Baldwin v. CommissionerUnited States Tax Court · 1985
- Dykstra v. CommissionerUnited States Tax Court · 1982
- Baldwin v. CommissionerUnited States Tax Court · 1985
- Jolitz v. CommissionerUnited States Tax Court · 1980