SULLIVAN v. COMMISSIONER

Docket No. 60294.

29 T.C. 71 (1957)

KENNETH T. SULLIVAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 18, 1957.


Attorney(s) appearing for the Case

Milton I. Baldinger, Esq., for the petitioner.

John W. Dowdle, Jr., Esq., for the respondent.


OPINION.

TRAIN, Judge:

The Commissioner determined a deficiency of $7,265.08 in the income tax of petitioner for the calendar year 1951. The only question for decision is whether petitioner and Carrie Miller Sullivan were husband and wife at the end of the year so as to entitle them to file a joint return and include Carrie's personal exemption as a taxpayer on such return.

All the facts have been stipulated...

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