Solomon v. Commissioner
United States Tax Court
A father purchased a ticket at a church bazaar for $ 1 that entitled him or his nominee to a chance to win a prize. He wrote his daughter's name on the ticket-receipt and she won a bond, admittedly of the value of $ 750. Held, that the daughter received $ 750 income, and that the father could not take a dependency credit in respect to the daughter for her income was more than $ 600.
1Opinion of the Court
OPINION.
Mulroney, Judge:
In these two consolidated cases deficiencies in income tax were determined against petitioners for the year 1952 as follows:
Docket No. Petitioner Deficiency
53830-Diane M. Solomon (Mrs. Duaine Solomon, formerly
Diane M. Farnsworth)_ $59.00
53831-Richard and Doloreta C. Farnsworth_ 308.32
The petitioners all live in Boise, Idaho, and they filed their income tax returns for the year 1952 with the office of the director of internal revenue at Boise, Idaho.
The facts are all stipulated and are found accordingly.
In May 1952, St. Marys Church of Boise, Idaho, conducted a church…
2Cases cited1 opinion
- Reynolds v. United StatesDistrict Court, N.D. California · 1954
3Cited by9 opinions
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- Simmons v. United StatesDistrict Court, D. Maryland · 1961
- Abeid v. Comm'rUnited States Tax Court · 2004
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