Johnson v. Commissioner

ARTHUR J. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Johnson v. Commissioner

Docket No. 6524-80.

United States Tax Court

T.C. Memo 1981-414; 1981 Tax Ct. Memo LEXIS 330; 42 T.C.M. (CCH) 605; T.C.M. (RIA) 81414;

August 10, 1981.

Arthur J. Johnson, pro se.

John E. Becker, Jr., for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined a deficiency of $ 722.07 in petitioner's Federal income tax for 1977. The only question presented is whether petitioner was entitled to file his return for that year as a "head of household" under sections 1(b)…