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HAMILTON v. COMMISSIONER

Docket No. 9574-75.

68 T.C. 603 (1977)

RALEIGH HAMILTON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 26, 1977.

Attorney(s) appearing for the Case

Raleigh Hamilton, pro se.

Wayne M. Bach, for the respondent.

OPINION

IRWIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the calendar year 1973 in the amount of $992.06. Various concessions having been made by petitioner, the issue remaining for our decision is the constitutionality of those provisions of the Internal Revenue Code of 1954 which deny petitioner an exemption for his former wife in the year of divorce. More specifically, at issue is the constitutionality of...

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