1. Home
  2. Browse Decisions
  3. T.C.
  4. 73 T.C.
  5. 73 T.C. 963 (1980)
 

ARCHER v. COMMISSIONER

Docket No. 10128-77.

73 T.C. 963 (1980)

MARY E. ARCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 28, 1980.

Attorney(s) appearing for the Case

Sondra R. Harris, for the petitioner.

William F. Halley and Michael N. Balsamo, for the respondent.

OPINION

WILBUR, Judge:

Respondent has determined an income tax deficiency of $1,400.32 for the calendar year 1974. The sole issue is whether petitioner may claim her mother as a dependent in 1974 pursuant to section 152(a).1 This depends entirely on whether or not section 152(a) requires that Medicaid payments made on behalf of petitioner's mother for around-the-clock nursing care...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases