
Tax blog
Dependency Denied: A Hard Tax Lesson in the Correll v. Commissioner Case (T.C. Memo. 2025-31)
👩⚖️Case at a Glance 📅 Issued: April 9, 2025👩 Petitioner: Melissa Correll🏛️ Court: U.S. Tax Court, Judge Siegel📂 Code Sections: 152, 151, 24📘 Tax Year in Dispute: 2021⚖️ Decision: For the IRS (Commissioner) 🧵 The Story Melissa Correll, a Florida