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TURNER v. COMMISSIONER

Docket No. 10294-78.

39 T.C.M. 1241 (1980)

T.C. Memo. 1980-74

William B. Turner v. Commissioner.

United States Tax Court.

Filed March 17, 1980.

Attorney(s) appearing for the Case

William B. Turner, pro se. Judith L. Pickholz, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $427.45 in petitioner's Federal income tax for the taxable year 1975. Two questions, which are interrelated, require decision: (a) whether petitioner was entitled to claim his mother as a dependent under section 1511 and (b) whether petitioner was entitled to the benefit of head-of-household rates under section 1(b). Additionally...

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