Rucker v. Commissioner
United States Board of Tax Appeals
During the taxable years petitioner was a married man but was not living with his wife. She lived in an apartment in one residence and he lived in another residence. They were not divorced, but no explanation is given as to why they were living apart. In each of the taxable years the wife was not in good health and was unemployed, and petitioner provided her with her sole support.
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During the taxable years petitioner was a married man but was not living with his wife. She lived in an apartment in one residence and he lived in another residence. They were not divorced, but no explanation is given as to why they were living apart. In each of the taxable years the wife was not in good health and was unemployed, and petitioner provided her with her sole support. Held, petitioner is not entitled to the personal exemption of $2,500 granted to a married man living with his wife; held, further, petitioner is not entitled to the personal exemption of $2,500 granted to the head…
1Opinion of the Court
CLAUDE S. RUCKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Rucker v. Commissioner
Docket No. 99749.
United States Board of Tax Appeals
42 B.T.A. 32; 1940 BTA LEXIS 1063;
June 11, 1940, Promulgated
During the taxable years petitioner was a married man but was not living with his wife. She lived in an apartment in one residence and he lived in another residence. They were not divorced, but no explanation is given as to why they were living apart. In each of the taxable years the wife was not in good health and was unemployed, and petitioner provided her with her sole support.…
2Cases cited2 opinions
- Block v. CommissionerUnited States Board of Tax Appeals · 1938
- Rucker v. CommissionerUnited States Board of Tax Appeals · 1940