Joseph F. Elward v. United States

PELL, Circuit Judge.

The sole issue on this appeal is whether, during the years 1961 through 1965, taxpayer Joseph Elward qualified as a “head of a household” as defined in Section 1(b)(2), 26 U.S.C. § 1(b)(2), now Section 2(b)(1), of the Internal Revenue Code of 1954. The Commissioner of Internal Revenue had disallowed Elward’s computations in his income tax returns based on the lower rates applicable to a head of household and, therefore, had assessed a deficiency against Elward in the amount of $43,098.99 plus interest. The taxpayer subsequently paid the deficiency and filed for a refund in…