W. E. Grace v. Commissioner of Internal Revenue

We are called upon to review the refusal of the Tax Court to set aside deficiencies in income tax assessed by the respondent against W. E. Grace for the years 1963, 1964 and 1965. Mr. Grace sought re-determination only as to deficiencies arising from the Commissioner’s determination that he (the taxpay er) was not entitled to compute his tax liability at the rates prescribed for a head of a household. The sole issue for determination by the Tax Court (and by us on appeal) is whether all the requirements of Section 1(b) (2) (A) of the Internal Revenue Code of 1954 1 were satisfied so as to…