John A. Frazier v. Commissioner of Internal Revenue

John A. Frazier appeals from a judgment of the Tax Court finding a deficiency of $1,969.82 in his 1972 federal income tax. The deficiency was based on the disallowance of eight dependency exemptions claimed by Frazier, the denial of head of household filing status, and disallowance of a deduction for his 1971 state income tax.

Upon careful consideration of the record, we agree with the Tax Court’s findings and conclusions with respect to appellant’s filing status and state income tax deduction. As to the dependency exemptions, we harbor certain reservations and do not pass upon the propriety…