U.S. Court of Appeals for the Ninth Circuit, 1959

Robert Woodrow Trowbridge v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit · Decided June 15, 1959 · Per Curiam

268 F.2d 208; 4 A.F.T.R.2d (RIA) 5048; 1959 U.S. App. LEXIS 3691 (Federal Reporter, Second Series)

Counsel

Robert Woodrow Trowbridge, in pro. per., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Arthur I. Gould, Attys., Dept, of Justice, Washington, D. C., for respondent.

Cases that cite this one

16 later published cases cite this decision.

Von Tersch v. Commissioner (United States Tax Court 1967)
Sheppard v. Commissioner (United States Tax Court 1959)
Davila v. Comm'r (United States Tax Court 2012)
McLeod v. Comm'r (United States Tax Court 2012)
Turay v. Commissioner (United States Tax Court 1999)
Golden v. Commissioner (United States Tax Court 1997)
Christopher Douglas v. Commissioner of Internal Revenue (9th Cir. 1996)
Parsons v. Commissioner (United States Tax Court 1986)
Ochs v. Commissioner (United States Tax Court 1986)
Jachym v. Commissioner (United States Tax Court 1984)
Rodenbaugh v. Commissioner (United States Tax Court 1981)
Cox v. Commissioner (United States Tax Court 1977)
Bye v. Commissioner (United States Tax Court 1972)
Amaro v. Commissioner (United States Tax Court 1970)
Widen v. Commissioner (United States Tax Court 1969)
Stoll v. Commissioner (United States Tax Court 1959)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.