Prendergast v. Commissioner
United States Tax Court
Petitioner computed his Federal income tax for the year 1967 using the "head-of-household" rates. During that year he maintained and actually occupied a house containing a downstairs apartment for the use of his 26-year old son. The son was away at college for the first 2 months of the year, lived with his father from March to September, and moved out of his father's house in September to try living on his own.
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Petitioner computed his Federal income tax for the year 1967 using the "head-of-household" rates. During that year he maintained and actually occupied a house containing a downstairs apartment for the use of his 26-year old son. The son was away at college for the first 2 months of the year, lived with his father from March to September, and moved out of his father's house in September to try living on his own. Held, the petitioner-father was not a head of a household within the meaning of sec. 1(b)(2), I.R.C. 1954, because his household was not his son's principal place of abode for the…
1Opinion of the Court
Dawson, Judge:
Respondent determined a deficiency of $2,718.15 in petitioner’s Federal income tax for the year 1967.
Petitioner has conceded two adjustments. The only issue to be decided is whether petitioner was a head of a household within the meaning of section 1(b) (2) of the Internal Revenue Code of 1954.1
FINDINGS OF FACT
Many of the facts have been stipulated. The stipulation of facts, together with the exhibits attached thereto, are incorporated herein by this reference.
James J. Prendergast (herein called petitioner) is an individual taxpayer. He filed his Federal income tax return for…
2Cases cited13 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Koshland v. HelveringSupreme Court of the United States · 1936
- United States v. MoreheadSupreme Court of the United States · 1917
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Rowe v. Comm'rUnited States Tax Court · 2007
- James J. Prendergast v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Joseph F. Elward v. United StatesCourt of Appeals for the Seventh Circuit · 1973
- Blair v. CommissionerUnited States Tax Court · 1974
- Cynthia L. Rowe v. CommissionerUnited States Tax Court · 2007
10 more not listed; retrieve them via the Exa API.