Levon P. Biolchin v. Commissioner of Internal Revenue

This matter comes to the Court on petitioner’s appeal from a decision of the Tax Court denying a petition for a redetermination of income tax deficiencies assessed by the Commissioner of Internal Revenue (see Memorandum Opinion of Tax Court, Docket No. 1473-60, filed September 29, 1969).

The sole issue involved on appeal is whether during the years (1963-65) in which the deficiencies were assessed, petitioner qualified for reduced head of household rates of tax under Section 1(b) (2) (A) of the 1954 Internal Revenue Code.

The relevant stipulated facts are the following:

In 1958 petitioner was…