BRYANT v. COMMISSIONER

Docket No. 102-70 SC.

29 T.C.M. 1170 (1970)

T.C. Memo. 1970-265

Jerold R. Bryant v. Commissioner.

United States Tax Court.

Filed September 21, 1970.


Attorney(s) appearing for the Case

Jerold R. Bryant, pro se, 2878 N. 35th St., Milwaukee, Wis. Matthew W. Stanley, Jr., for the respondent.


Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency in petitioner's income tax for the taxable year 1967 of $149.49. Concessions having been made, the sole issue for decision is whether petitioner is entitled to compute his tax according to either the head of household rates of section 1(b)1 or on the basis of a joint return via section 6013.

All of the facts have been stipulated and are found accordingly...

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