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BATE v. COMMISSIONER

Docket No. 2065-66.

26 T.C.M. 780 (1967)

T.C. Memo. 1967-165

Charles W. Bate v. Commissioner.

United States Tax Court.

Filed August 9, 1967.

Attorney(s) appearing for the Case

Charles W. Bate, pro se, 1226 42nd Ave., San Francisco, Calif. Robert M. Zimmerman, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $162.55 in petitioner's income tax for the taxable year 1963.

There are two issues for decision: (1) Is petitioner entitled to use the "head of household" tax rates in section 1(b)(1) of the Internal Revenue Code of 19541 and (2) is petitioner entitled to a dependency deduction under section 151(e)(1) for his daughter, Deborah.<...

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