Mawhinney v. Commissioner
United States Tax Court
Held: In the absence of a court order awarding custody of a child, where the mother took the child from his father's home without the consent of the father to her sister's home to live, there is no violation of the Pennsylvania kidnaping statute. Leon Turnipseed, 27 T.C. 758, not applicable. Amounts spent for the child's support by his mother and his aunt and uncle are includable in determining total support.
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Held: In the absence of a court order awarding custody of a child, where the mother took the child from his father's home without the consent of the father to her sister's home to live, there is no violation of the Pennsylvania kidnaping statute. Leon Turnipseed, 27 T.C. 758, not applicable. Amounts spent for the child's support by his mother and his aunt and uncle are includable in determining total support. Petitioner failed to prove that he provided more than one-half of the child's support for 1959.
1Opinion of the Court
Warren C. Mawhinney, Petitioner, v. Commissioner of Internal Revenue, Respondent
Mawhinney v. Commissioner
Docket No. 93767
United States Tax Court
43 T.C. 443; 1965 U.S. Tax Ct. LEXIS 142;
January 18, 1965, Filed January 18, 1965, Filed
Decision will be entered for the respondent.
Held: In the absence of a court order awarding custody of a child, where the mother took the child from his father's home without the consent of the father to her sister's home to live, there is no violation of the Pennsylvania kidnaping statute. Leon Turnipseed, 27 T.C. 758, not applicable. Amounts spent for the child's…
2Cases cited6 opinions
- Turnipseed v. CommissionerUnited States Tax Court · 1957
- State v. ElliottSupreme Court of Louisiana · 1930
- Mawhinney v. CommissionerUnited States Tax Court · 1965
- Burns v. CommonwealthSupreme Court of Pennsylvania · 1889
- Commonwealth v. MyersClarion County Court of Quarter Sessions · 1892
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