Lustig v. Commissioner
United States Tax Court
Sec. 214, I. R. C. 1954 -- Child Care Expenses. -- Husband and wife, separated in 1954, filed separate returns for 1954, each claiming son as dependent. Wife, in order to be gainfully employed, paid amounts for child care and other amounts for support of son, which together exceeded amounts paid by husband for support of son.
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Sec. 214, I. R. C. 1954 -- Child Care Expenses. -- Husband and wife, separated in 1954, filed separate returns for 1954, each claiming son as dependent. Wife, in order to be gainfully employed, paid amounts for child care and other amounts for support of son, which together exceeded amounts paid by husband for support of son. Held, wife is entitled to claim son as dependent and also to deduction for expenses of child care under section 214. Thomas Lovett, 18 T. C. 477 (1952), acq. 1952-2 C. B. 2, followed.
1Opinion of the Court
Paul Lustig, Petitioner, v. Commissioner of Internal Revenue, Respondent. Halina Lustig, Petitioner, v. Commissioner of Internal Revenue, Respondent
Lustig v. Commissioner
Docket Nos. 63603, 65477
United States Tax Court
30 T.C. 926; 1958 U.S. Tax Ct. LEXIS 124;
July 15, 1958, Filed
Decisions will be entered under Rule 50.
Sec. 214, I. R. C. 1954 -- Child Care Expenses. -- Husband and wife, separated in 1954, filed separate returns for 1954, each claiming son as dependent. Wife, in order to be gainfully employed, paid amounts for child care and other amounts for support of son, which together…
2Cases cited1 opinion
- Lustig v. CommissionerUnited States Tax Court · 1958