SMITH v. C. I. R.

No. 18958.

332 F.2d 671 (1964)

Clair SMITH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

June 3, 1964.


Attorney(s) appearing for the Case

Aaron S. Rosenthal, Jack J. Rosenthal, Beverly Hills, Cal., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson and Fred Youngman, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before BARNES and BROWNING, Circuit Judges, and HALL, District Judge.


BARNES, Circuit Judge.

The simple question presented on this appeal is whether taxpayer was head of a household, as defined in § 1(b) (2) (A) (i), et seq. of the Internal Revenue Code of 1954.

It was stipulated that taxpayer maintained two homes, one in Nevada, one in California; that she paid more than one-half of the expenses of each home; that taxpayer was not married and was not a surviving spouse; that the home in California was maintained for taxpayer...

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