Cramer v. Commissioner
United States Tax Court
1. Petitioner furnished more than half of the support of her son and is, therefore, entitled to a dependency exemption deduction for him for 1966. Secs. 151, 152, I.R.C. 1954. 2. Real property taxes for 1965 and 1966 on a residence owned by petitioner's mother were not imposed upon petitioner and are not deductible by her under sec. 164(a), I.R.C. 1954. 3. Real property taxes for 1964 and 1965 on a residence, sold in 1961 under a land sale contract on which the purchaser had…
Read the full summary
1. Petitioner furnished more than half of the support of her son and is, therefore, entitled to a dependency exemption deduction for him for 1966. Secs. 151, 152, I.R.C. 1954. 2. Real property taxes for 1965 and 1966 on a residence owned by petitioner's mother were not imposed upon petitioner and are not deductible by her under sec. 164(a), I.R.C. 1954. 3. Real property taxes for 1964 and 1965 on a residence, sold in 1961 under a land sale contract on which the purchaser had become delinquent, were assessed to petitioner under a Michigan statute and are deductible under sec. 164(a), I.R.C.…
1Opinion of the Court
Virginia M. Cramer, Petitioner v. Commissioner of Internal Revenue, Respondent
Cramer v. Commissioner
Docket No. 5030-69
United States Tax Court
55 T.C. 1125; 1971 U.S. Tax Ct. LEXIS 162;
March 29, 1971, Filed
Decision will be entered under Rule 50.
1. Petitioner furnished more than half of the support of her son and is, therefore, entitled to a dependency exemption deduction for him for 1966. Secs. 151, 152, I.R.C. 1954.
2. Real property taxes for 1965 and 1966 on a residence owned by petitioner's mother were not imposed upon petitioner and are not deductible by her under sec. 164(a), I.R.C. 1954.
3.…
2Cases cited22 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Vance v. CommissionerUnited States Tax Court · 1961
- Elliott v. CommissionerUnited States Tax Court · 1963
- Alison v. United StatesSupreme Court of the United States · 1952
- Gilken Corporation v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1949
17 more not listed; retrieve them via the Exa API.