OPINION
STEEL, District Judge.
Plaintiff paid income taxes for 1961 and 1962 upon the basis of rates for the "head of a household" as defined by 26 U.S.C. § 1(b) (1). The Government denied him such status upon the ground that he was not legally separated under the laws of Delaware. Thereupon the plaintiff paid under protest the deficiency claimed. This is plaintiff's suit for a refund. Jurisdiction exists under 28 U.S.C. § 1346(a) (1).
NEVER MISS A DECISION. START YOUR SUBSCRIPTION.
Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.
As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.
GET STARTED
OR