Ruff v. Commissioner
United States Tax Court
Held, that the petitioner's household was not his son's principal place of abode for the taxable year 1965 within the meaning of sec. 1(b)(2) of the Internal Revenue Code of 1954 and the petitioner was not entitled to head-of-household treatment for such year.
1Opinion of the Court
Alex A. Ruff, Petitioner v. Commissioner of Internal Revenue, Respondent
Ruff v. Commissioner
Docket No. 1179-68
United States Tax Court
52 T.C. 576; 1969 U.S. Tax Ct. LEXIS 98;
June 30, 1969, Filed
Decision will be entered for the respondent.
Held, that the petitioner's household was not his son's principal place of abode for the taxable year 1965 within the meaning of sec. 1(b)(2) of the Internal Revenue Code of 1954 and the petitioner was not entitled to head-of-household treatment for such year.
Alex. A. Ruff, pro se.
Richard J. Shipley, for respondent.
Atkins, Judge.
ATKINS
The respondent determined…
2Cases cited4 opinions
- Hein v. CommissionerUnited States Tax Court · 1957
- Teeling v. CommissionerUnited States Tax Court · 1964
- Ruff v. CommissionerUnited States Tax Court · 1969
- Brehmer v. United StatesDistrict Court, D. Minnesota · 1961