Blanco v. Commissioner
United States Tax Court
The petitioner sought to show the total support of his son by reference to information secured by a revenue agent who interviewed the boy's mother, the petitioner's former wife, with respect to her contributions to the child's support. Such agent did not testify; and it is not clear whether the list of her contributions was complete.
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The petitioner sought to show the total support of his son by reference to information secured by a revenue agent who interviewed the boy's mother, the petitioner's former wife, with respect to her contributions to the child's support. Such agent did not testify; and it is not clear whether the list of her contributions was complete. Held, under the circumstances, a revenue agent's report is not admissible in evidence for the purpose of showing the accuracy of its contents, and in any event, the petitioners have failed to show the total support of the child.
1Opinion of the Court
Simpson, Judge:
The respondent has determined a -deficiency of $1,654.85 in the income tax of the petitioners for 1965. The first issue for decision is whether the petitioners are entitled to a dependency deduction for that year for J on V. Blanco, the son of the petitioner Dr. Victor Blanco and his former wife. If our decision with respect to that issue is affirmative, we must then decide whether they may deduct as medical expenses the amounts that Dr. Blanco paid to keep Jon in a private school during part of 1965, and the legal fees and other expenses that Dr. Blanco paid with respect to…
2Cases cited6 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Stafford v. CommissionerUnited States Tax Court · 1966
- Southern Ford Tractor Corp. v. CommissionerUnited States Tax Court · 1958
- Fitzner v. CommissionerUnited States Tax Court · 1959
- Seraydar v. CommissionerUnited States Tax Court · 1968
1 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Adler v. Comm'rUnited States Tax Court · 2010
- Miner v. Comm'rUnited States Tax Court · 2003
- Watley v. Comm'rUnited States Tax Court · 2012
- Sherman v. CommissionerUnited States Tax Court · 1989
- Koufman v. CommissionerUnited States Tax Court · 1976
53 more not listed; retrieve them via the Exa API.