Harris v. Commissioner
United States Tax Court
Petitioners furnished more than one-half the support of husband-petitioner's sister, and petitioners are entitled to a deduction for the $600 dependency exemption.
1Opinion of the Court
Fate Harris and Lucille Harris v. Commissioner.
Harris v. Commissioner
Docket No. 4203-62.
United States Tax Court
T.C. Memo 1964-168; 1964 Tax Ct. Memo LEXIS 165; 23 T.C.M. (CCH) 998; T.C.M. (RIA) 64168;
June 19, 1964
Petitioners furnished more than one-half the support of husband-petitioner's sister, and petitioners are entitled to a deduction for the $600 dependency exemption.
J. Richmond Pearson, for the petitioners. Robert G. Faircloth, for the respondent.
DRENNEN
Memorandum Findings of Fact and Opinion
DRENNEN, Judge: Respondent determined a deficiency in petitioners' income tax for the year 1961…
2Cases cited2 opinions
- Blarek v. CommissionerUnited States Tax Court · 1955
- Bartsch v. CommissionerUnited States Tax Court · 1964
3Cited by2 opinions
- Nordstrom v. CommissionerUnited States Tax Court · 1971
- Schrayter v. CommissionerUnited States Tax Court · 1979