LUTTER v. C. I. R.

No. 74-1477.

514 F.2d 1095 (1975)

Helen M. LUTTER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided April 28, 1975.

Attorney(s) appearing for the Case

J. Nelson Young, Champaign, Ill., for petitioner-appellant.

Scott P. Crampton, Asst. Atty. Gen., William A. Whitledge, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before CLARK, Associate Justice, and PELL and SPRECHER, Circuit Judges.


This case raises the question of whether payments made to an indigent parent under the Federal-State "Aid to Families with Dependent Children" (AFDC) program, 42 U.S.C. Sec. 601 et seq., may constitute "support" of the children by the parent for purposes of establishing a dependency exemption under the Internal Revenue Code, 26 U.S.C. Sec. 151. The essential facts have been stipulated.

Mrs. Helen M. Lutter timely filed her federal income tax return...

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