SOSKIS v. COMMISSIONER
United States Tax Court
Joque and his former wife Frances are the parents of Anna. Joque and Frances were divorced in 1971, custody of Anna being awarded to Frances. In 1973 and 1974, Joque and his second wife Mosetta, petitioners herein, claimed Anna as a dependent and used the correlative exemption.
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Joque and his former wife Frances are the parents of Anna. Joque and Frances were divorced in 1971, custody of Anna being awarded to Frances. In 1973 and 1974, Joque and his second wife Mosetta, petitioners herein, claimed Anna as a dependent and used the correlative exemption. Custodial parent Frances made the same dependency claim of Anna and used the same exemption for 1973 and 1974. Respondent disallowed the use of the exemption by the petitioners for both 1973 and 1974. Held, although petitioners supplied over $1,200 in support of Anna, petitioners do not qualify for a dependency…
1Opinion of the Court
JOQUE H. SOSKIS and MOSETTA S. SOSKIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
SOSKIS v. COMMISSIONER
Docket No. 5030-77.
United States Tax Court
T.C. Memo 1978-499; 1978 Tax Ct. Memo LEXIS 14; 37 T.C.M. (CCH) 1851-49;
December 19, 1978, Filed
Joque and his former wife Frances are the parents of Anna. Joque and Frances were divorced in 1971, custody of Anna being awarded to Frances. In 1973 and 1974, Joque and his second wife Mosetta, petitioners herein, claimed Anna as a dependent and used the correlative exemption. Custodial parent Frances made the same dependency claim of…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Blarek v. CommissionerUnited States Tax Court · 1955
- Steel Constructors, Inc. v. CommissionerUnited States Tax Court · 1978
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