A Factual Heartwarmer (But Completely Legally Insignificant)
This week has been slow for the U.S. Tax Court (so far anyway). However, last week was a good one. That is, Roberts v. IRS is a real heart-warmer (for a lawyer) despite its legal insignificance. There, a very responsible grandfather took in three of his young grandchildren because their mother was unable to support them. He only made about $30,000 that year and claimed some deductions related to caring for his minor children. Mr. Roberts triumphed (pro se) against the IRS's efforts to assess deficiencies for his claiming dependency exemption, earned income credit, and head of household filing status.
This case will not be talked about in legal circles at all because the law is applied in a very straightforward way in a Summary Opinion - no precedential value. The legally significant cases are often those where the facts are very bad for a party, but the process is applied such that the result is the opposite of what was expected based on those facts. In any case, I've highlighted the Roberts case because the law here vindicated a man who has gone out of his way to support his family. If more Tax Court cases produced such results, there would be much less public ire directed at the Revenue Code and the courts.
See Full Disclaimer Below.
Copyright © 2014 E.F.M. Law Company, P.C.
All Rights Reserved.