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GILLIAM v. COMMISSIONER OF INTERNAL REVENUE

No. 14162.

429 F.2d 570 (1970)

Walter GILLIAM and Virginia A. Gilliam, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided July 9, 1970.

Attorney(s) appearing for the Case

Peter B. Turney, Baltimore, Md., on the brief for appellants.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, and Michael L. Paup, Attys., Dept. of Justice, Washington, D. C., on the brief for appellee.

Before BRYAN and CRAVEN, Circuit Judges, and LEWIS, District Judge.

PER CURIAM:

The question of who in 1964 paid more than half of the support of Walter Gilliam's four children by his first wife, Ruth, arose for consideration in the following way. In filing their joint 1964 return, Walter and his second wife, Virginia, asserted exemptions for the children under sections 151(e) and 152 of the Internal Revenue Code of 1954. The Commissioner disallowed the claim and Walter and Virginia petitioned the Tax Court for its restoration...

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