Seraydar v. Commissioner
United States Tax Court
Petitioner and her husband lived together with their three children during the taxable year 1961. Petitioner did not file a joint return, but instead filed a separate individual return in which she claimed three deductions for dependency exemptions and child-care expenses of $ 600. Some of the support which she contributed to the children resulted in debts satisfied in the next taxable year.
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Petitioner and her husband lived together with their three children during the taxable year 1961. Petitioner did not file a joint return, but instead filed a separate individual return in which she claimed three deductions for dependency exemptions and child-care expenses of $ 600. Some of the support which she contributed to the children resulted in debts satisfied in the next taxable year. Held: (1) The year in which the support is received by the children is controlling in determining whether a taxpayer has furnished over one-half the support of dependents. (2) Petitioner contributed over…
1Opinion of the Court
Hoyt, Judge:1
Respondent determined a deficiency in petitioner’s income tax for 1961 in the amount of $495.11.
The sole question presented for decision is whether petitioner is entitled to deductions for personal exemptions for her three minor children.
A deduction claimed by petitioner for child-care expenses, which was also disallowed is not in issue; petitioner did not assign error to this portion of respondent’s determination in her petition or at trial and we consider the disallowance of this claimed deduction conceded by petitioner as proper and correct.
FINDINGS OF FACT
Those facts which…
2Cases cited6 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Rivers v. CommissionerUnited States Tax Court · 1960
- Stafford v. CommissionerUnited States Tax Court · 1966
- Brown v. CommissionerUnited States Tax Court · 1967
- McKay v. CommissionerUnited States Tax Court · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Blanco v. CommissionerUnited States Tax Court · 1971
- Lang v. LangDistrict Court of Appeal of Florida · 1971
- Hopkins v. CommissionerUnited States Tax Court · 1970
- McCauley v. CommissionerUnited States Tax Court · 1971
- Radin v. CommissionerUnited States Tax Court · 1987
34 more not listed; retrieve them via the Exa API.