Massengale v. Commissioner
United States Tax Court
The petitioner, a widow, has an adult daughter, incompetent from early childhood and from birth always a member of the petitioner's household. A trust indenture provides that trust corpus and income may be used to provide, support, and maintain the child in the event that she should become dependent thereon, at her death the residue to go to certain remaindermen.
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The petitioner, a widow, has an adult daughter, incompetent from early childhood and from birth always a member of the petitioner's household. A trust indenture provides that trust corpus and income may be used to provide, support, and maintain the child in the event that she should become dependent thereon, at her death the residue to go to certain remaindermen. A portion of the trust income was paid to and used by the petitioner to support the incompetent, the petitioner furnishing a larger amount. Held, petitioner is entitled to personal exemption as the head of a family.
1Opinion of the Court
OPINION.
Disney. Judge:
This case involves income taxes for the calendar years 1938. 1939. and 1940 in the respective amounts of $148.30, $117.48. and $208.28. The sole question presented is whether the petitioner was entitled to a personal exemption as the head of a family.
The facts are briefly as follows: The petitioner has been a widow since 1929. During the taxable years she maintained a home in Atlanta, Georgia, and a household consisting of herself, a first cousin, Mrs. Julian Clark, about 60 years of age; a daughter. Elizabeth Or-mond Massengale, aged 41, and incompetent since early…
2Cases cited3 opinions
- Breuer v. DowdenCourt of Appeals of Kentucky · 1925
- Crain v. MalloneCourt of Appeals of Kentucky · 1908
- Schultz v. Western Farm Tractor Co.Washington Supreme Court · 1920
3Cited by6 opinions
- Frankenau v. CommissionerUnited States Tax Court · 1943
- Santiago de Batlle v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1954
- Frankenau v. CommissionerUnited States Tax Court · 1943
- Massengale v. CommissionerUnited States Tax Court · 1943
- Robbins v. CommissionerUnited States Tax Court · 1944
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