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Robert Woodrow Trowbridge v. Commissioner of Internal Revenue

268 F.2d 208, 4 A.F.T.R.2d (RIA) 5048, 1959 U.S. App. LEXIS 3691
CourtCourt of Appeals for the Ninth Circuit
DecidedJune 15, 1959
Docket16306_1
StatusPublished
Cited by25 cases

This text of 268 F.2d 208 (Robert Woodrow Trowbridge v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Robert Woodrow Trowbridge v. Commissioner of Internal Revenue, 268 F.2d 208, 4 A.F.T.R.2d (RIA) 5048, 1959 U.S. App. LEXIS 3691 (9th Cir. 1959).

Opinion

*209 PER CURIAM.

This ease is here on appeal from a holding of the Tax Court [30 T.C. 879].

The petitioner in his 1954 tax return claimed exemptions for himself and three other persons, a woman and her two minor sons, none of whom were related to him by blood or marriage. These persons came to live with petitioner on March 5, 1954.

The only question at issue is whether or not the claimed dependents fall within the definition of dependents as contained in section 152(a)(9), Revenue Code of 1954, 26 U.S.C.A. § 152(a)(9), in the absence of their being members of petitioner’s household throughout the taxable year.

The interpretation placed on the section by the Commissioner and the Tax Court finds support in the Regulations as well as in the Reports of both the Senate and House Committees.

The judgment of the Tax Court is accordingly affirmed.

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268 F.2d 208, 4 A.F.T.R.2d (RIA) 5048, 1959 U.S. App. LEXIS 3691, Counsel Stack Legal Research, https://law.counselstack.com/opinion/robert-woodrow-trowbridge-v-commissioner-of-internal-revenue-ca9-1959.