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.
United States District Court D. Delaware.
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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