PEPPIATT v. COMMISSIONER

Docket No. 1521-76.

69 T.C. 848 (1978)

FRANK PEPPIATT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 28, 1978.


Attorney(s) appearing for the Case

Albert A. Rettig, for the petitioner.

Michael A. Zimmerman, for the respondent.


OPINION

WILBUR, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1973 in the amount of $14,424. The basis for this deficiency lies in respondent's conclusions that petitioner was not entitled to avail himself of the maximum tax rate provisions of section 13481 because petitioner's filing status was that of a married person filing separately. The...

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