JOHNSON v. COMMISSIONER

Docket No. 6047-66.

50 T.C. 723 (1968)

MERLE JOHNSON, A.K.A. TROY DONAHUE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 8, 1968.


Attorney(s) appearing for the Case

Abraham M. Lurie, for the petitioner.

Paul G. Wilson, for the respondent.


OPINION

FAY, Judge:

Respondent determined a deficiency of $5,138.90 in petitioner's income tax for the taxable year 1964.

Petitioner conceded one of the adjustments in the statutory notice of deficiency. The sole issue left for decision is whether petitioner is entitled to use the "head of household" tax rates in section 1(b)(1)1 for the taxable year 1964.

All of the facts were stipulated. The stipulation...

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