Kotlowski v. Commissioner
United States Tax Court
Petitioner and his wife were divorced. Care and custody of their eight minor children were awarded to the wife. Petitioner was ordered by the court to pay stated amounts for the support and maintenance of the eight children.
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Petitioner and his wife were divorced. Care and custody of their eight minor children were awarded to the wife. Petitioner was ordered by the court to pay stated amounts for the support and maintenance of the eight children. During the taxable years the amounts contributed by him voluntarily and under orders of the court were less than one-half the total amount expended for the support and maintenance of the eight children, and the amount contributed by the wife was more than one-half. Held, under the facts and circumstances, petitioner is not entitled to any credit for dependents.
1Opinion of the Court
OPINION.
Aknold, Judge:
This proceeding involves deficiencies in income tax in the amounts of $478 and $568 for the taxable years 1944 and 1945’, respectively. The case was submitted on a stipulation of facts in accordance with the provisions of Rule 30 (a) of the Court’s rules of practice.
The stipulation is as lollows:
1. Petitioner is an individual residing in Milwaukee, Milwaukee County, Wisconsin, and was married to Beatrice Kotlowski (referred to hereafter as “Mrs. Kotlowski”) on the 10th day of June, 1925.
2. Petitioner and Mrs. Kotlowski have eight minor children whose Christian names and…
2Cited by25 opinions
- McClendon v. CommissionerUnited States Tax Court · 1980
- Abbott v. CommissionerUnited States Tax Court · 1954
- Adler v. CommissionerUnited States Tax Court · 1950
- Clark v. CommissionerUnited States Tax Court · 1980
- Clark v. CommissionerUnited States Tax Court · 1982
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