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KEIBLER v. COMMISSIONER

Docket No. 10979-77.

39 T.C.M. 1242 (1980)

T.C. Memo. 1980-75

Richard C. Keibler v. Commissioner.

United States Tax Court.

Filed March 18, 1980.

Attorney(s) appearing for the Case

Dominic Ciacimboli, for the petitioner. Michael A. Yost, Jr., for the respondent.

Memorandum Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1974 in the amount of $20,653.70. Due to concessions, the only issue remaining for our decision is whether petitioner was a "married individual," as that term is used in section 1348(c), Internal Revenue Code of 1954,1 on December 31, 1974.

All of the facts have been stipulated. The stipulation...

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