Johnson v. Commissioner
United States Tax Court
Petitioner's wife was granted an interlocutory judgment of divorce in 1964. She was granted a final judgment of divorce in 1965. Held, petitioner is not entitled to use the "head of household" tax rates in sec. 1(b)(1), I.R.C. 1954, for the taxable year 1964.
1Opinion of the Court
Merle Johnson, a.k.a. Troy Donahue, Petitioner v. Commissioner of Internal Revenue, Respondent
Johnson v. Commissioner
Docket No. 6047-66
United States Tax Court
50 T.C. 723; 1968 U.S. Tax Ct. LEXIS 86;
August 8, 1968, Filed
Decision will be entered for the respondent.
Petitioner's wife was granted an interlocutory judgment of divorce in 1964. She was granted a final judgment of divorce in 1965. Held, petitioner is not entitled to use the "head of household" tax rates in sec. 1(b)(1), I.R.C. 1954, for the taxable year 1964.
Abraham M. Lurie, for the petitioner.
Paul G. Wilson, for the respondent.
Fay,…
2Cases cited8 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Commissioner of Internal Revenue v. EvansCourt of Appeals for the Tenth Circuit · 1954
- Commissioner of Internal Revenue v. William G. OstlerCourt of Appeals for the Ninth Circuit · 1956
- Evans v. CommissionerUnited States Tax Court · 1953
3 more not listed; retrieve them via the Exa API.