1. Home
  2. Browse Decisions
  3. F.2d
  4. 483 F.2d
  5. 483 F.2d 970 (1973)
 

PRENDERGAST v. C. I. R.

No. 72-1644.

483 F.2d 970 (1973)

James J. PRENDERGAST, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

August 6, 1973.

Attorney(s) appearing for the Case

Raymond D. Torbenson, Torbenson, Thatcher, Burns & McGrath, Seattle, Wash., for petitioner.

Lee H. Henkel, Jr., Acting Chief Counsel, IRS, Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Bennett N. Hollander, Gary R. Allen, Tax Div., Dept. of Justice, Washington, D. C., for respondent.

Before MERRILL, TRASK and CHOY, Circuit Judges.

MERRILL, Circuit Judge:

Petitioner seeks review of a decision of the Tax Court, 57 T.C. 475, upholding the Commissioner's determination of a deficiency in taxpayer's 1967 income tax. The issue presented is whether the Tax Court correctly decided that taxpayer did not qualify as a head of a household, since the household maintained by taxpayer for himself and his son was not the son's principal...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases