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SMITH v. COMMISSIONER

Docket No. 93605.

40 T.C. 591 (1963)

CLAIR SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 26, 1963.

Attorney(s) appearing for the Case

Aaron S. Rosenthal, for the petitioner.

Charles F. Quinlan, for the respondent.

OPINION

MULRONEY, Judge:

The respondent determined deficiencies in petitioner's income tax for the years 1956, 1957, and 1958 in the amounts of $16,383.26, $12,749.82, and $11.723.41, respectively.

The only issue presented is whether petitioner was entitled to compute her income tax at rates provided for head of a household.

All of the facts were stipulated and they are found accordingly.

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