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BRUSEY v. COMMISSIONER

Docket No. 13973-79.

41 T.C.M. 1223 (1981)

T.C. Memo. 1981-160

Walter G. Brusey v. Commissioner.

United States Tax Court.

Filed April 6, 1981.

Attorney(s) appearing for the Case

Walter G. Brusey, pro se, Ridgewood, N.J. Richard J. Sapinski, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's 1976 income tax for $1,118. The two issues to be decided are (1) whether petitioner may claim "unmarried head of household" filing status and (2) whether petitioner is entitled to deduct pendente lite support payments made pursuant to court order in a divorce proceeding.

This case was submitted fully stipulated pursuant...

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