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REGAN v. COMMISSIONER

Docket No. 5113-69 SC.

29 T.C.M. 612 (1970)

T.C. Memo. 1970-138

Margaret H. Regan v. Commissioner.

United States Tax Court.

Filed June 2, 1970.

Attorney(s) appearing for the Case

Margaret H. Regan, pro se, 517 Morrvue Drive, Cincinnati, Ohio, Rudolf L. Jansen, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency against the petitioner, Margaret H. Regan, for the year 1967 in the amount of $113.92. The sole issue is whether petitioner may use the head of household rates as provided by section 1(b), I. R. C. 1954, in computing her Federal income tax for her taxable year 1967. The facts are stipulated.

The petitioner, Margaret H. Regan, is an individual who resided in Cincinnati, Ohio...

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