1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 61 T.C.M.
  5. 61 T.C.M. 2764 (1991)
 

McDONALD v. COMMISSIONER

Docket No. 20664-89.

61 T.C.M. 2764 (1991)

T.C. Memo. 1991-242

Lillie B. McDonald v. Commissioner.

United States Tax Court.

Filed May 30, 1991.

Attorney(s) appearing for the Case

Lillie B. McDonald, pro se. Amy Dyar Seals and Robert B. Nadler, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for 1985 and 1986 in the respective amounts of $1,303 and $1,700.

The issues are: (1) Whether petitioner is entitled to file returns for 1985 and 1986 as a head of household under section 2(b)(1);1 (2) whether petitioner is entitled to a child care...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases