James J. Prendergast v. Commissioner of Internal Revenue

MERRILL, Circuit Judge:

Petitioner seeks review of a decision of the Tax Court, 57 T.C. 475, upholding the Commissioner's determination of a deficiency in taxpayer’s 1967 income tax. The issue presented is whether the Tax Court correctly decided that taxpayer did not qualify as a head of a household, since the household maintained by taxpayer for himself and his son was not the son’s principal place of abode for the entire taxable year.

Section 2(b) of the Internal Revenue Code, 26 U.S.C. § 2(b), provides:

“For purposes of this subtitle, an individual shall be considered a head of household if,…