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LEEDS v. COMMISSIONER

Docket No. 3431-72.

33 T.C.M. 551 (1974)

T.C. Memo. 1974-110

Doris I. Leeds, a/k/a Donna Douglas v. Commissioner.

United States Tax Court.

Filed May 2, 1974.

Attorney(s) appearing for the Case

Earl C. Crouter, 606 S. Olive St., Los Angeles, Calif., for the petitioner. Alan E. Herson, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent has determined deficiencies in petitioner's income tax for the years 1968 and 1969 in the amounts of $831 and $5,563, respectively. The only issue for decision is whether petitioner qualifies as a "head of a household" pursuant to section 1(b) (2).1

Findings of Fact

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

Petitioner...

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