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HOLMES v. COMMISSIONER

Docket No. 6032-70 SC.

30 T.C.M. 1426 (1971)

T.C. Memo. 1971-328

Westley Holmes v. Commissioner.

United States Tax Court.

Filed December 28, 1971.

Attorney(s) appearing for the Case

Robert L. Doris, Jr., 220 Bloomfield Ave., Montclair, N. J., for the petitioner. Frank J. Smith, for the respondent.

Memorandum Findings of Fact and Opinion

SACKS, Commissioner:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1968 in the amount of $151.33. The issues presented for decision are as follows:

(1) Whether petitioner was entitled to file his 1968 individual Federal income tax return as "Head of Household" within the purview of section 1(b)(2) of the Internal Revenue...

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