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SHIPPOLE v. COMMISSIONER

Docket No. 6730-75.

35 T.C.M. 1704 (1976)

T.C. Memo. 1976-378

Anthony John Shippole v. Commissioner.

United States Tax Court.

Filed December 7, 1976.

Attorney(s) appearing for the Case

Anthony John Shippole, pro se, 23 Bowling Green Lane, Worcester, Mass. Thomas P. Dougherty, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies in petitioner's Federal income tax as follows:

  Year          Deficiency

  1972 ......... $730.96
  1973 .........  464.40

After certain concessions, the only issue for decision is whether petitioner is entitled to use the tax rates specified for "unmarried individuals" under section...

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