Brown v. Commissioner
United States Tax Court
Held, the evidence herein does not permit a determination either of a range or maximum amount expended for the total support of petitioner's children and petitioner is therefore not entitled to dependency exemptions.
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency in. petitioner’s Federal income tax for 1962 in the amount of $817.22. After petitioner’s concession of various issues raised by the notice of deficiency, the sole remaining issue is whether petitioner is entitled to dependency exemptions under section 1511 for his four children in 1962.
FINDINGS OF FACT
Petitioner was a legal resident of Lima, Ohio, at the time of filing the petition herein. He filed his 1962 Federal income tax return with the district director of internal revenue, Cleveland, Ohio.
Petitioner and Norma Peene Brown were…
2Cases cited7 opinions
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Rivers v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Mendel v. CommissionerUnited States Tax Court · 1963
- Cobb v. CommissionerUnited States Tax Court · 1957
2 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Seraydar v. CommissionerUnited States Tax Court · 1968
- Lang v. LangDistrict Court of Appeal of Florida · 1971
- Silver v. CommissionerUnited States Tax Court · 1972
- Yancey v. CommissionerUnited States Tax Court · 1979
- Meenk v. CommissionerUnited States Tax Court · 1970
34 more not listed; retrieve them via the Exa API.