1. Home
  2. Browse Decisions
  3. F.2d
  4. 315 F.2d
  5. 315 F.2d 495 (1963)
 

FEARING v. C. I. R.

No. 17177.

315 F.2d 495 (1963)

Maude T. FEARING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

April 4, 1963.

Attorney(s) appearing for the Case

Gordon D. Simons, Minneapolis, Minn., for petitioner.

Harry Marselli, Attorney, Tax Division, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson, Loring W. Post, Alan D. Pekelner, Attorneys, Tax Division, Washington, D. C., on the brief for respondent.

Before SANBORN and BLACKMUN, Circuit Judges, and STEPHENSON, District Judge.

BLACKMUN, Circuit Judge.

This petition for review concerns the taxpayer's right to dependency credits (under the 1939 Code) and exemption deductions (under the 1954 Code) for two grandchildren for the income tax calendar years 1953 and 1954. The issue was decided adversely to the taxpayer, T.C. Memo. 1962-148, 21 T.C.M. 800, on the ground that she had "failed to sustain her burden of showing that she contributed more than...

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