SHEPARD v. COMMISSIONER

Docket No. 2888-69 SC.

28 T.C.M. 1479 (1969)

T.C. Memo. 1969-285

Franklin D. Shepard v. Commissioner.

United States Tax Court.

Filed December 23, 1969.


Attorney(s) appearing for the Case

Franklin D. Shepard, pro se, 505 Harralson Ave., Gadsden, Ala. Robert D. Hoffman, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in income tax for the taxable years 1966 and 1967 in the amounts of $508.08 and $486.76, respectively. The issues presented are whether the petitioner is entitled to deductions under section 215, I. R. C. 1954, for payments made to his ex-wife in those years and whether he was the head of a household as defined in section...

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