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WESEMANN v. COMMISSIONER

Docket No. 77416.

35 T.C. 1164 (1961)

HANS P. WESEMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1961.

Attorney(s) appearing for the Case

Louis Ogust, Esq., for the petitioner.

Joseph Wilkes, Esq., for the respondent.

TRAIN, Judge:

Respondent determined deficiencies in the petitioner's income taxes for the calendar years 1954, 1955, and 1956 in the amounts of $2,303.94, $2,550.25, and $2,016.18, respectively.

The only issue for decision is whether petitioner was legally separated from his spouse under a decree of separate maintenance and qualified as the head of a household pursuant to section 1(b) of the Internal Revenue...

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