Upload a complaint or brief to quickly find on-point case law.
CARA A.I. uses the facts and legal issues in your document to find relevant authorities.
Drag a complaint or brief hereUpload a complaint or briefPDF documentWORD documentTXT documentOr, choose a document to uploadChoose DocumentSecure
Find on-point cases faster with CARA A.I.
§

Hamilton v. Comm'r of Internal Revenue

34 T.C. 927 (U.S.T.C. 1960)
Depth of Treatment
Newest to Oldest
Oldest to Newest
Cite Count
Hamilton v. Comm'r of Internal Revenue

1 Citing case

  1. Limpert v. Comm'r of Internal Revenue

    37 T.C. 447 (U.S.T.C. 1961)   Cited 2 times

    The instant case is analogous to those cases where deductions for personal exemptions have been denied to persons performing services in exchange for their support. William Thomas Hamilton, 34 T.C. 927 (1960); Zelta J. Bombarger, 31 T.C. 473 (1958); W. E. Massey, 14 B.T.A. 407 (1928), affd. 51 F.2d 76 (C.A. 6, 1931). We therefore allow in each year petitioner's claim for deduction of $600 under section 214 and her deduction of Gregory as a dependent and disallow in each year the deduction claimed for her mother.