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RAFAL v. UNITED STATES

Civ. A. No. 3191.

267 F.Supp. 61 (1967)

Harold S. RAFAL, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Delaware.

April 6, 1967.

Attorney(s) appearing for the Case

Bruce M. Stargatt, Sheldon A. Weinstein, Young, Conaway, Stargatt & Taylor, Wilmington, Del., for plaintiff.

Alexander Greenfeld, U. S. Atty., Wilmington, Del., Mitchell Rogovin, Asst. Atty. Gen., Donald R. Anderson, Marvin Joseph Garbis, Attorneys, Department of Justice, Washington, D. C., for defendant.

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).

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