44 B.T.A. 369
Parker v. Commissioner
United States Board of Tax Appeals · decided 1941-04-30
A taxpayer, unmarried, who supports and maintains his aged aunt and her family in a residence necessarily apart from his own home, held, entitled as the head of a family to a personal exemption of… Held: entitled as the head of a family to a personal exemption of $2,500.
Cited by 2 later decisions — most recently November 1942
1 federal appellate ·
Key passage — most relied on by later courts
““Art. 25-4. Personal exemption of head of family. — A head of a family is an individual who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship, relationship by .marriage, or by adoption, and whose right to exercise family control and provide for these dependent individuals is based upon some moral or legal obligation. In the absence of continuous actual residence together, whether or not a person with dependent relatives is a head of a family within the meaning of the Act must depend on the character of the separation. If a father is absent on business, or a child or other dependent is away at school or on a visit, the common home being still maintained, the additional exemption applies. If, moreover, through force or circumstances a parent is obliged to maintain his dependent children with relatives or in a boarding house while he lives elsewhere, the additional exemption may still apply. If, however, without necessity the dependent continuously makes his home elsewhere, his benefactor is not the head of a family, irrespective of the question of support. A resident alien with children abroad is not thereby entitled to credit as. the head of a family. As to the amount of the exemption, see article 25-3.””
quoted by 1 later decision, including Johnson v. Commissioner
Relies on Tracy v. Commissioner · Ross v. Commissioner · Block v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1941-04-30
