Stratton v. Commissioner
United States Board of Tax Appeals
A widow maintaining a residence for herself and her daughter, who is an adult and not dependent on her mother for support, is not entitled to the exemption granted the head of a family by section 216(c), Revenue Act of 1921, though she in fact contributes to the support of her daughter.
1Opinion of the Court
HANNAH D. STRATTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Stratton v. Commissioner
Docket No. 7841.
United States Board of Tax Appeals
5 B.T.A. 1025; 1927 BTA LEXIS 3683;
January 10, 1927, Promulgated
A widow maintaining a residence for herself and her daughter, who is an adult and not dependent on her mother for support, is not entitled to the exemption granted the head of a family by section 216(c), Revenue Act of 1921, though she in fact contributes to the support of her daughter.
Hannah D. Stratton pro se.
Brice Toole, Esq., for the respondent.
MILLIKEN
This proceeding…
2Cases cited1 opinion
- Stratton v. CommissionerUnited States Board of Tax Appeals · 1927