John A. Frazier v. Commissioner of Internal Revenue

Eighth Circuit

John A. Frazier v. Commissioner of Internal Revenue

551 F.2d 1118

CourtCourt of Appeals for the Eighth Circuit

DecidedApril 14, 1977

Docket76-1923

StatusPublished

Cited by5 cases

This text of 551 F.2d 1118 (John A. Frazier v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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John A. Frazier v. Commissioner of Internal Revenue, 551 F.2d 1118 (8th Cir. 1977).

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Opinion

PER CURIAM.

John A. Frazier appeals from a judgment of the Tax Court finding a deficiency of $1,969.82 in his 1972 federal income tax. The deficiency was based on the disallowance of eight dependency exemptions claimed by Frazier, the denial of head of household filing status, and disallowance of a deduction for his 1971 state income tax.

Upon careful consideration of the record, we agree with the Tax Court’s findings and conclusions with respect to appellant’s filing status and state income tax deduction. As to the dependency exemptions, we harbor certain reservations and do not pass upon the propriety of the Tax Court’s holding that separation pursuant to a New York Family Court order directing a taxpayer to stay away from his wife does not constitute separation within the meaning of 26 U.S.C. § 152(e), and its implied holding that family medical insurance premiums wholly paid by a taxpayer’s employer cannot be treated as support provided by the taxpayer. We need not resolve these issues, however, for we find ample support in the record for the Tax Court’s conclusion that appellant did not in any event provide over half of the support for the children in question and that he is not, therefore, entitled to the claimed exemptions.

We affirm the judgment on the basis of the Tax Court’s opinion, Frazier v. Commissioner, T.C. Memo. 1976-149 (May 17,1976), with the proviso that our affirmance does not necessarily connote approval of the Tax Court’s holdings on the issues discussed above.

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PER CURIAM.

John A. Frazier appeals from a judgment of the Tax Court finding a deficiency of $1,969.82 in his 1972 federal income tax. The deficiency was based on the disallowance of eight dependency exemptions claimed by Frazier, the denial of head of household filing status, and disallowance of a deduction for his 1971 state income tax.

Upon careful consideration of the record, we agree with the Tax Court’s findings and conclusions with respect to appellant’s filing status and state income tax deduction. As to the dependency exemptions, we harbor certain reservations and do not pass upon the propriety of the Tax Court’s holding that separation pursuant to a New York Family Court order directing a taxpayer to stay away from his wife does not constitute separation within the meaning of 26 U.S.C. § 152(e), and its implied holding that family medical insurance premiums wholly paid by a taxpayer’s employer cannot be treated as support provided by the taxpayer. We need not resolve these issues, however, for we find ample support in the record for the Tax Court’s conclusion that appellant did not in any event provide over half of the support for the children in question and that he is not, therefore, entitled to the claimed exemptions.

We affirm the judgment on the basis of the Tax Court’s opinion, Frazier v. Commissioner, T.C. Memo. 1976-149 (May 17,1976), with the proviso that our affirmance does not necessarily connote approval of the Tax Court’s holdings on the issues discussed above.

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551 F.2d 1118, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-a-frazier-v-commissioner-of-internal-revenue-ca8-1977.

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