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HOULIHAN v. COMMISSIONER

Docket No. 426-79.

40 T.C.M. 965 (1980)

T.C. Memo. 1980-312

Arthur Houlihan v. Commissioner.

United States Tax Court.

Filed August 13, 1980.

Attorney(s) appearing for the Case

Arthur Houlihan, pro se. Michael A. DeLuca, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $1,766 in petitioner's 1976 Federal income tax. The issues for decision are:

1. Whether payments of $1,200 made by petitioner to his wife are deductible under section 2151;

2. Whether petitioner is entitled to file his 1976 Federal income tax return as a head of household; and

3. Whether petitioner is entitled to...

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