Nordstrom v. Commissioner
United States Tax Court
The petitioner established that, during the years 1966 and 1967, he provided over one-half of the support of his mother, who resided with him. Held: (1) The petitioner is entitled to a dependency exemption deduction for his mother in both years under section 151 of the 1954 Code (2) The petitioner correctly calculated his 1967 income tax using the head of household rates provided in section 1 of the 1954 Code.
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The petitioner established that, during the years 1966 and 1967, he provided over one-half of the support of his mother, who resided with him. Held: (1) The petitioner is entitled to a dependency exemption deduction for his mother in both years under section 151 of the 1954 Code (2) The petitioner correctly calculated his 1967 income tax using the head of household rates provided in section 1 of the 1954 Code. Held, further, the petitioner failed to establish the amount of his expenditures in 1967 for his mother's medical care, and he therefore is not entitled to deduct an amount therefor.…
1Opinion of the Court
Frank G. Nordstrom v. Commissioner.
Nordstrom v. Commissioner
Docket No. 4423-69 SC.
United States Tax Court
T.C. Memo 1971-20; 1971 Tax Ct. Memo LEXIS 312; 30 T.C.M. (CCH) 91; T.C.M. (RIA) 71020;
January 25, 1971, Filed
The petitioner established that, during the years 1966 and 1967, he provided over one-half of the support of his mother, who resided with him. Held:(1) The petitioner is entitled to a dependency exemption deduction for his mother in both years under section 151 of the 1954 Code(2) The petitioner correctly calculated his 1967 income tax using the head of household rates provided in…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Stafford v. CommissionerUnited States Tax Court · 1966
- Fitzner v. CommissionerUnited States Tax Court · 1959
- Blarek v. CommissionerUnited States Tax Court · 1955
- Brown v. CommissionerUnited States Tax Court · 1967
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