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PRENDERGAST v. COMMISSIONER

Docket No. 5467-70.

57 T.C. 475 (1972)

JAMES J. PRENDERGAST, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 6, 1972.

Attorney(s) appearing for the Case

Raymond D. Torbenson, for the petitioner.

Vivian T. Martinez, Jr., for the respondent.

DAWSON, Judge:

Respondent determined a deficiency of $2,718.15 in petitioner's Federal income tax for the year 1967.

Petitioner has conceded two adjustments. The only issue to be decided is whether petitioner was a head of a household within the meaning of section 1(b) (2) of the Internal Revenue Code of 1954.1

FINDINGS OF FACT

Many of the facts have been stipulated. The stipulation of facts, together with...

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