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28 T.C. 595

Cobb v. Commissioner

United States Tax Court

Decided May 31, 1957

United States Tax Court · decided 1957-05-31

Held, under the facts, that petitioner furnished more than one-half the cost of the support of his two minor children during the taxable year 1954, and is entitled to the credit for dependents… Held: under the facts, that petitioner furnished more than one-half the cost of the support of his two minor children during the taxable year 1954, and is entitled to the credit for dependents pursuant to the provisions of sections 151 and 152, I. R. C. 1954.

Key passage — most relied on by later courts

“over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer.”

quoted by 2 later decisions, including Sowder v. Commissioner, Pillis v. Commissioner

“means an individual who (within the meaning of section 152 ) is a son, stepson, daughter, or stepdaughter of the taxpayer. SEC. 152 . DEPENDENT DEFINED. (a) General Definition. - For purposes of this subtitle, the term”

quoted by 1 later decision, including Hyde v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Decision will be entered under Rule 50 · Decided 1957-05-31

How this case has been cited

Cited by 23 later decisions — most recently October 1998

1 federal appellate ·

10019571960197019801990decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

View the full empirical analysis of this case →

¶1OPINION.

LeMure, Judge:

¶2The only question presented is the factual one as to whether petitioner furnished more than one-half the cost of the support of his two children in 1954. The applicable statutory provisions are contained in sections 151 and 152 of the Internal Revenue Code of 1954.1 So far as pertinent here, the foregoing provisions of the 1954 Code are the same as those contained in section 25 (b) of the 1939 Code.

¶3The burden is upon petitioner to establish that in the taxable year involved the amounts furnished constitute more than one-half the cost of the support of the dependents for whom the credit is claimed. Where the parties are divorced and the children are living with the former wife, as here, the duty of establishing the aggregate cost of support is rendered the more difficult.

¶4Petitioner, a pipefitter, appears pro se, and he was the only witness. The evidence presented was largely elicited through the assistance of the Court. Petitioner’s testimony was refreshingly frank and truthful. The respondent does not question that petitioner contributed to the support of his children the amount of $1,711, and in addition, he maintained the two children in his home for a period of 5 weeks.

¶5Petitioner was unable to establish the precise amount which the former wife contributed to the support of their children. Nevertheless, the evidence as to her income, the manner in which she lived, and the other circumstances shown by the record, convince us that petitioner has carried the burden of showing that he furnished more than one-half the cost of the support of the two children in the taxable year 1954, and we have so found as a fact.

¶6Due to other adjustments,

¶7Decision will be entered under Rule 50.

¶8 SEC. 151. ALLOWANCE OF DEDUCTIONS BOR PERSONAL EXEMPTIONS.

¶9(a) Allowance of Deductions. — In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.

¶10*******

¶11(e) Additional Exemption fob Dependents.—

(1) In general. — An exemption of $600 for each dependent (as defined in section 152) —
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(B) who is a child of the taxpayer and who (i)i has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, or (ii) is a student.
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(3) Child defined. — For purposes of paragraph (1) (B), the term “child” means an individual who (within the meaning of section 152)' is a son, stepson, daughter, or stepdaughter of the taxpayer.

¶12SEC. 152. DEPENDENT DEFINED.

¶13(a) General Definition. — For purposes of this subtitle, the term “dependent” means any of the following individuals over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer (or is treated under subsection (c), as received from the taxpayer) :

(1) A son or daughter of the taxpayer, or a descendant of either,
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