Loyless v. Commissioner
United States Board of Tax Appeals
Petitioner lived with his mother in a house owned by her, and for her support expended about $325 per month during the taxable year. The mother was incapable of working and had an income of only $350. He had received his father's estate free from a lien for payment of $200 per month alimony to the mother, in consideration of his agreement to maintain and support her at least to that extent.
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Petitioner lived with his mother in a house owned by her, and for her support expended about $325 per month during the taxable year. The mother was incapable of working and had an income of only $350. He had received his father's estate free from a lien for payment of $200 per month alimony to the mother, in consideration of his agreement to maintain and support her at least to that extent. The mother owned property, the value of which was not shown, in addition to the house in which she and petitioner lived. Held, petitioner was not the head of a family consisting of himself and mother, nor…
1Opinion of the Court
OPINION.
Disney:
The petitioner is an individual, residing in Atlanta, Georgia. The tax in controversy is income tax for the calendar year 1934. The asserted deficiency is $361.28, of which only that part is *601in dispute which, arises from the refusal of the respondent to recognize the petitioner as the head of a family, and in computing his taxable income to allow him as such an exemption of $2,500, and a credit of $400 for one dependent, his mother.
Petitioner’s father died on November 11, 1931, leaving assets appraised at approximately $13,118.09, exclusive of certain real estate which was…
2Cases cited4 opinions
- Gherardi v. Connecticut Co.Supreme Court of Connecticut · 1918
- McDonald v. Great Atlantic & Pacific Tea Co.Supreme Court of Connecticut · 1920
- Rock Island Bridge & Iron Works v. Industrial CommissionIllinois Supreme Court · 1919
- United States v. McHughDistrict Court, W.D. Washington · 1917
3Cited by10 opinions
- Loyless v. CommissionerUnited States Tax Court · 1942
- Batcheller v. CommissionerUnited States Tax Court · 1946
- Santiago de Batlle v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1954
- Frankenau v. CommissionerUnited States Tax Court · 1943
- Freedman v. CommissionerUnited States Board of Tax Appeals · 1941
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