Turnipseed v. Commissioner
United States Tax Court
Petitioner, a single man, claimed as a dependent a married and undivorced woman with whom he lived as man and wife during the entire taxable year 1954, in violation of the criminal laws of the State where he maintained his abode. Held, that an individual living in unlawful intimacy with a taxpayer is not a dependent within the meaning of section 152 (a) (9), I. R. C. 1954.
1Opinion of the Court
OPINION.
LeMike, Judge:
The question presented involves the propriety of respondent’s disallowance of petitioner’s claim for a dependency exemption for Tina Johnson.
Section 151 (e) (1) of the Internal Revenue Code of 1954 provides for a dependency exemption for each dependent as defined in section 152 (a).1 Petitioner contends that he is entitled to a dependency exemption since each requirement of section 152 (a) (9) is met.
The uncontroverted facts disclose that petitioner in the taxable year in question was living in adulterous cohabitation with Tina Johnson, the undivorced wife of David…
Also in this document: Concurrence.
2Cases cited3 opinions
- Sorrells v. United StatesSupreme Court of the United States · 1932
- United States v. KirbySupreme Court of the United States · 1869
- Bassett v. CommissionerUnited States Tax Court · 1956
3Cited by21 opinions
- Green v. ConnallyDistrict Court, District of Columbia · 1971
- Buckley v. CommissionerUnited States Tax Court · 1962
- Untermann v. CommissionerUnited States Tax Court · 1962
- Mawhinney v. CommissionerUnited States Tax Court · 1965
- Nevitt F. Ensminger v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1979
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