Jewell v. Comm'r
United States Tax Court
Held: Where petitioner paid with his own funds over one-half of the support of his parents, the fact that petitioner's name was on joint savings accounts with his parents to which funds of his parents in excess of one-half of the cost of their support were deposited during the year here involved, does not preclude petitioner's being allowed medical expense deductions for medical expenses he paid for his parents and a dependency exemption for his mother who had less than $…
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Held: Where petitioner paid with his own funds over one-half of the support of his parents, the fact that petitioner's name was on joint savings accounts with his parents to which funds of his parents in excess of one-half of the cost of their support were deposited during the year here involved, does not preclude petitioner's being allowed medical expense deductions for medical expenses he paid for his parents and a dependency exemption for his mother who had less than $ 600 taxable income, and computing his tax as head of household. Under State law petitioner had no current rights to use…
1Opinion of the Court
William C. Jewell, Petitioner v. Commissioner of Internal Revenue, Respondent
Jewell v. Comm'r
Docket No. 7436-76
United States Tax Court
69 T.C. 791; 1978 U.S. Tax Ct. LEXIS 168;
February 27, 1978, Filed
Decision will be entered for the petitioner.
Held: Where petitioner paid with his own funds over one-half of the support of his parents, the fact that petitioner's name was on joint savings accounts with his parents to which funds of his parents in excess of one-half of the cost of their support were deposited during the year here involved, does not preclude petitioner's being allowed medical…
2Cases cited15 opinions
- Seavey v. Estate of FanningIndiana Supreme Court · 1975
- Robinson v. CommissionerUnited States Tax Court · 1968
- Robison v. Fickle, Extr.Indiana Court of Appeals · 1976
- Kraus v. KRAUS, ETC.Indiana Supreme Court · 1956
- Bulen v. Pendleton Banking Co.Indiana Court of Appeals · 1948
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