Hahn v. Commissioner
United States Tax Court
Exemption -- Dependent -- Gross Income -- Support -- Sec. 25 (b) (1) (C) and (3), I. R. C. -- No exemption for a dependent is proper where it does not appear that the gross income of the alleged dependent was less than $ 500 or that she received more than one-half of her support from the petitioner.
1Opinion of the Court
Lena Hahn, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hahn v. Commissioner
Docket No. 31917
United States Tax Court
22 T.C. 212; 1954 U.S. Tax Ct. LEXIS 221;
April 30, 1954, Filed April 30, 1954, Filed
Decision will be entered for the respondent.
Exemption -- Dependent -- Gross Income -- Support -- Sec. 25 (b) (1) (C) and (3), I. R. C. -- No exemption for a dependent is proper where it does not appear that the gross income of the alleged dependent was less than $ 500 or that she received more than one-half of her support from the petitioner.
Charles C. Shafer, Jr., Esq., and Lancie…
2Cases cited4 opinions
- Commissioner of Internal Rev. v. Appleby's EstateCourt of Appeals for the Second Circuit · 1941
- Hahn v. CommissionerUnited States Tax Court · 1954
- Langer v. CommissionerUnited States Tax Court · 1951
- Coffin v. United StatesDistrict Court, S.D. Alabama · 1954