Ruch v. Commissioner
United States Tax Court
Held: Because petitioner's mother had income in excess of $750 during each of the years in issue petitioner is neither entitled to a dependency exemption deduction for her nor entitled to head of household filing status. Held further: Under Louisiana law there was no valid inter vivos donation of funds to petitioner. Therefore, petitioner is not entitled to a deduction under section 213 for his mother's medical expenses paid for with those funds.
1Opinion of the Court
JOHN M. RUCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ruch v. Commissioner
Docket No. 16670-80.
United States Tax Court
T.C. Memo 1982-493; 1982 Tax Ct. Memo LEXIS 256; 44 T.C.M. (CCH) 964; T.C.M. (RIA) 82493;
August 25, 1982; Reversed October 31, 1983
Held: Because petitioner's mother had income in excess of $750 during each of the years in issue petitioner is neither entitled to a dependency exemption deduction for her nor entitled to head of household filing status. Held further: Under Louisiana law there was no valid inter vivos donation of funds to petitioner. Therefore,…
2Cases cited8 opinions
- Broussard v. BroussardSupreme Court of Louisiana · 1976
- Vercher v. RoySupreme Court of Louisiana · 1930
- Matter of Succession of ViceLouisiana Court of Appeal · 1980
- Succession of HousknechtSupreme Court of Louisiana · 1913
- Menard v. MuhsLouisiana Court of Appeal · 1967
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