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HEIN v. COMMISSIONER

Docket No. 57695.

28 T.C. 826 (1957)

WALTER J. HEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 28, 1957.

Attorney(s) appearing for the Case

Stuart E. White, Esq., for the petitioner.

Towner Leeper, Esq., for the respondent.

OPINION.

PIERCE, Judge:

The respondent determined a deficiency in the income tax of the petitioner for the calendar year 1952, in the amount of $560.47. Petitioner contends that the tax has been overpaid.

The sole issue for decision is whether, for the taxable year 1952, the petitioner qualified as "head of a household," within the meaning of section 12 (c)1 of the Internal Revenue Code (1939). The only other issue...

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