Loughran v. Commissioner
United States Board of Tax Appeals
Where a married woman receives no support from her husband, who willfully omits support, and the married woman's daughter is the sole support of such person, who is maintained in the daughter's home, held, the daughter is entitled to the personal exemption credit of $2,500, as the head of a family, under section 25(b)(1) of the Revenue Act of 1934, even though the husband of the dependent person lives in the same household maintained by the daughter.
1Opinion of the Court
ANNETTE LOUGHRAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Loughran v. Commissioner
Docket No. 89464.
United States Board of Tax Appeals
40 B.T.A. 252; 1939 BTA LEXIS 873;
July 20, 1939, Promulgated
Where a married woman receives no support from her husband, who willfully omits support, and the married woman's daughter is the sole support of such person, who is maintained in the daughter's home, held, the daughter is entitled to the personal exemption credit of $2,500, as the head of a family, under section 25(b)(1) of the Revenue Act of 1934, even though the husband of the…
2Cases cited4 opinions
- Fuhlage v. CommissionerUnited States Board of Tax Appeals · 1935
- Ross v. CommissionerUnited States Board of Tax Appeals · 1938
- Walton v. CommissionerUnited States Board of Tax Appeals · 1938
- Loughran v. CommissionerUnited States Board of Tax Appeals · 1939