Carter v. Commissioner
United States Tax Court
Upon petitioner's divorce, the Oklahoma divorce decree awarded legal title of the family home to petitioner and "use of the premises" to his wife during the term of their children's minority. The two children were in the custody of the wife and living with her. During the taxable years, the petitioner made mortgage payments on the residence and claimed the children as his dependents.
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Upon petitioner's divorce, the Oklahoma divorce decree awarded legal title of the family home to petitioner and "use of the premises" to his wife during the term of their children's minority. The two children were in the custody of the wife and living with her. During the taxable years, the petitioner made mortgage payments on the residence and claimed the children as his dependents. Held: The lodging furnished the children as measured by the fair rental value of the unfurnished home, is included as an item of support provided to the children by petitioner. Under Oklahoma law, the "use of the…
1Opinion of the Court
Gorfe, Judge:
The respondent determined deficiencies in the petitioner’s Federal income taxes for the taxable years 1968 and 1969 in the amounts of $245 and $251, respectively. The single issue presented for decision is whether the petitioner, a noncustodial divorced parent, is entitled to dependency exemptions for his two minor children.
fendings op fact
Some of the facts are stipulated. The stipulation of facts together with the exhibits attached thereto are incorporated herein by reference.
Petitioner resided in Tulsa, Okla., on the date of the filing of the petition herein and filed separate…
2Cases cited5 opinions
- Blarek v. CommissionerUnited States Tax Court · 1955
- Kupka v. KupkaSupreme Court of Oklahoma · 1942
- Lawson v. LawsonSupreme Court of Oklahoma · 1956
- Palmer v. PalmerSupreme Court of Oklahoma · 1969
- Ward v. WardSupreme Court of Oklahoma · 1969
3Cited by3 opinions
- Carter v. CommissionerUnited States Tax Court · 1974
- Ritchie v. CommissionerUnited States Tax Court · 1979
- SOSKIS v. COMMISSIONERUnited States Tax Court · 1978