Bruner v. Commissioner
United States Tax Court
Held, petitioner Jewel T. Bruner has established she furnished more than one-half of the total support of her son Tom during the taxable years involved.
1Opinion of the Court
OPINION.
Black, Judge:
Petitioners Delbert and Hermantina contend they are entitled to the dependency exemption for Tom for 1958 and 1959 because, in the community property settlement at divorce, Jewel promised that Delbert could claim the children by a multiple-support agreement. Delbert contends Jewel violated the terms of the community property settlement approved by the divorce court. However, we are not bound by that court’s determination, Muriel Dodge Neeman, 13 T.C. 397 (1949), affirmed per curiam 200 F. 2d 560 (C.A. 2, 1952), certiorari denied 345 U.S. 956 (1953). In any event, a…
2Cases cited1 opinion
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
3Cited by9 opinions
- Estate of Fulmer v. CommissionerUnited States Tax Court · 1984
- Wood v. United StatesDistrict Court, D. Oregon · 1968
- Yancey v. CommissionerUnited States Tax Court · 1979
- Bruner v. CommissionerUnited States Tax Court · 1962
- Estate of Fulmer v. CommissionerUnited States Tax Court · 1984
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