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Mary M. Herbert v. Commissioner.Herbert v. CommissionerDocket No. 2889-69 SC.
United States Tax Court T.C. Memo 1970-216; 1970 Tax Ct. Memo LEXIS 143; 29 T.C.M. 949; T.C.M. (RIA) 70216;July 28, 1970, Filed Mary H. Herbert, pro se, 19 Vine St., Marblehead, Mass. David L. Miller, for the respondent.DAWSONMemorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined a deficiency of $445 and an addition to tax of $87.08 under
section 6651(a), Internal Revenue Code of 1954 , in petitioner's1970 Tax Ct. Memo LEXIS 143">*144 Federal income tax for the year 1965. At issue is weither the petitioner provided in 950 1965 more than half of the total support of her four children so that she is entitled to deductions for dependency credit exemptions for them under sections 151(e) and 152(a). The addition to tax will depend upon whether there is any deficiency for 1965.Findings of Fact
Some of the facts are stipulated and are found accordingly.
Mary M. Herbert (herein called petitioner) was a legal resident of Marblehead, Massachusetts, at the time she filed her petition in this proceeding. She filed an untimely Federal income tax return for the year 1965 with the district director of internal revenue at Boston, Massachusetts.
Petitioner and her former husband, Walter Herbert, were divorced in 1960. They had four children, Jessica, Walter Jr., Arthur and Douglas who in 1965 were 15, 12, 11 and 8, respectively. The children were in their mother's custody in 1965.
During the year 1965 the total amount spent for the support of the four children was approximately $8,670, as follows:
Jessica Walter Jr. Arthur Douglas Apartment fee $100 $100 $100 $100 Lodging 300 300 300 300 Heat 108 108 108 108 Hot water 31 31 31 31 Electricity 19 19 19 19 Telephone 43 43 43 43 Food 600 700 700 600 School lunch and milk 60 12 12 12 Bus fares 45 45 45 Gifts (excluding clothes) 140 75 75 75 Clothes, uniforms, and equipment 600 600 500 500 Medical and dental expenses 115 15 15 55 Camp 90 90 90 Entertainment, misc. 100 100 100 100 $2,216 $2,238 $2,138 $2,078 1970 Tax Ct. Memo LEXIS 143">*145 Pursuant to a court order, Walter Herbert paid the petitioner $3,900 ($975 for each child) in 1965 which was used for their support. Petitioner contributed the other amounts for their support.
Petitioner provided more than half of the total support for each of the four children in 1965.
Opinion
The issue is factual. To be entitled to the claimed exemptions, the petitioner must show that she provided more than half of each child's support for the year 1965.
Section 152(a), Internal Revenue Code of 1954 ;section 1.152-1(a), Income Tax Regs. ;Rose D. Seraydar, 50 T.C. 756">50 T.C. 756 (1968);Aaron F. Vance, 36 T.C. 547">36 T.C. 547 (1961). She has shown that her contributions to the support of each child exceeded half of the total support. We regard her testimony as credible and her figures as reasonable. Although the amounts estimated for food may seem a little high, we had occasion to observe the boys at trial. Their size attests to the hearty appetites underlying petitioner's food costs. The clothing costs for the boys also appear to be somewhat larger than could normally be expected, but they include school uniforms and rather expensive ice hockey clothes1970 Tax Ct. Memo LEXIS 143">*146 and equipment. On this record we conclude that the petitioner has carried her burden of proof. Therefore,Decision will be entered for the petitioner.
Document Info
Docket Number: Docket No. 2889-69 SC.
Citation Numbers: 29 T.C.M. 949, 1970 Tax Ct. Memo LEXIS 143, 1970 T.C. Memo. 216
Filed Date: 7/28/1970
Precedential Status: Non-Precedential
Modified Date: 11/21/2020