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JOHNSON v. COMMISSIONER

Docket No. 6524-80.

42 T.C.M. 605 (1981)

T.C. Memo. 1981-414

Arthur J. Johnson v. Commissioner.

United States Tax Court.

Filed August 10, 1981.

Attorney(s) appearing for the Case

Arthur J. Johnson, pro se, Bronx, N.Y. John E. Becker, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $722.07 in petitioner's Federal income tax for 1977. The only question presented is whether petitioner was entitled to file his return for that year as a "head of household" under sections 1(b) and 2(b).1

Findings of Fact

Some of the facts have been stipulated and are so found.

At the time he filed his petition...

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