Labay v. Commissioner
United States Tax Court
Held: 1. Petitioners are not entitled to deductions for dependency exemptions for two minor children in 1966 because they did not provide more than half of their total support under sec. 152(a)(1), I.R.C. 1954. 2. Petitioners, who provided over $ 1,200 for child support in 1967, are not entitled to deductions for dependency exemptions for two minor children not in their custody because the evidence adduced through the records and testimony of the children's mother, the…
Read the full summary
Held: 1. Petitioners are not entitled to deductions for dependency exemptions for two minor children in 1966 because they did not provide more than half of their total support under sec. 152(a)(1), I.R.C. 1954. 2. Petitioners, who provided over $ 1,200 for child support in 1967, are not entitled to deductions for dependency exemptions for two minor children not in their custody because the evidence adduced through the records and testimony of the children's mother, the parent having custody, clearly established that under sec. 152(e)(2)(B)(ii), I.R.C. 1954, she provided more for the support…
1Opinion of the Court
Dawson, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes for the years 1966 and 1967 in the amounts of $325.02 and $336, respectively. The issue is whether petitioners are entitled to deductions for dependency exemptions for Allen F. Labay’s two minor children, by a prior marriage, who were in the custody of their mother during the years in question. For the year 1967 we must consider the effect of section 152 (e) ,1
BINDINGS 03? FACT
Some of the facts were stipulated by the parties. The stipulation of facts and exhibits attached thereto are incorporated herein by…
2Cases cited9 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Heiner v. DonnanSupreme Court of the United States · 1932
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Helvering v. Independent Life InsuranceSupreme Court of the United States · 1934
4 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- McGuire v. CommissionerUnited States Tax Court · 1981
- Pierce v. CommissionerUnited States Tax Court · 1976
- Hamilton v. CommissionerUnited States Tax Court · 1977
- Jan J. Wexler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
67 more not listed; retrieve them via the Exa API.