Frankenau v. Commissioner
United States Tax Court
The petitioner's sister, a registered nurse in Germany, immigrated to America with the help of petitioner's affidavit that he was able to and would support her. He has since done so, in an apartment where both live. The petitioner is unmarried. He has a salary of $ 5,000 per year. The sister has income of about $ 475 per year from a trust, but this is not used for her support, which is entirely paid for by the petitioner.
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The petitioner's sister, a registered nurse in Germany, immigrated to America with the help of petitioner's affidavit that he was able to and would support her. He has since done so, in an apartment where both live. The petitioner is unmarried. He has a salary of $ 5,000 per year. The sister has income of about $ 475 per year from a trust, but this is not used for her support, which is entirely paid for by the petitioner. Though the sister had a cataract in one eye in 1940, the taxable year, an operation was not performed until 1943, and another cataract has not reached the stage for…
1Opinion of the Court
L. S. Frankenau, Petitioner v. Commissioner of Internal Revenue, Respondent
Frankenau v. Commissioner
Docket No. 109538
United States Tax Court
2 T.C. 703; 1943 U.S. Tax Ct. LEXIS 65;
September 20, 1943, Promulgated
Decision will be entered for the respondent.
The petitioner's sister, a registered nurse in Germany, immigrated to America with the help of petitioner's affidavit that he was able to and would support her. He has since done so, in an apartment where both live. The petitioner is unmarried. He has a salary of $ 5,000 per year. The sister has income of about $ 475 per year from a trust, but…
2Cases cited6 opinions
- Loyless v. CommissionerUnited States Board of Tax Appeals · 1939
- Willem v. CommissionerUnited States Board of Tax Appeals · 1939
- Hoskins v. CommissionerUnited States Board of Tax Appeals · 1940
- Kallick v. CommissionerUnited States Board of Tax Appeals · 1941
- Massengale v. CommissionerUnited States Tax Court · 1943
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