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DONIGAN v. COMMISSIONER

Docket No. 434-76.

68 T.C. 632 (1977)

JAMES F. DONIGAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 28, 1977.

Attorney(s) appearing for the Case

Victor Chini, for the petitioner.

Louis Zeller, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency of $1,158.16 in petitioner's income tax for the calendar year 1973. One adjustment giving rise to this deficiency has been conceded by petitioner. The sole issue remaining to be decided is whether petitioner was entitled to determine his tax under section 1(c), I.R.C. 1954,1 as an unmarried individual because he was separated...

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