MUSE v. UNITED STATES

No. 14325.

434 F.2d 349 (1970)

John C. MUSE, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

November 13, 1970.


Attorney(s) appearing for the Case

Gary R. Allen, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Elmer J. Kelsey, Attys., Washington, D. C., on the brief) for appellant.

Robert L. Gavin, Sanford, N. C., for appellee.

Before BOREMAN and BUTZNER, Circuit Judges, and THOMSEN, District Judge.


THOMSEN, District Judge:

The government's appeal from a judgment for the taxpayer in an action for recovery of income taxes assessed and paid raises the question whether the taxpayer qualified during the tax years in question (1960-1965) for the "Heads of Households" income tax rates under § 1(b) (2) (A) of the 1954 Code. That section provides that

"(2) Definition of head of household. * * * an individual shall be considered a head of a household...

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