Frazier v. Commissioner
United States Tax Court
Held, claimed dependency exemptions disallowed. Held further, petitioner is not entitled to file his income tax returns as an unmarried individual. Held further, petitioner's standard deduction limited to $1,000. Held further, section 6653(a) addition to tax imposed.
1Opinion of the Court
JOHN A. FRAZIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Frazier v. Commissioner
Docket No. 3739-77.
United States Tax Court
T.C. Memo 1979-515; 1979 Tax Ct. Memo LEXIS 10; 39 T.C.M. (CCH) 779; T.C.M. (RIA) 79515;
December 27, 1979, Filed
Held, claimed dependency exemptions disallowed. Held further, petitioner is not entitled to file his income tax returns as an unmarried individual. Held further, petitioner's standard deduction limited to $1,000. Held further, section 6653(a) addition to tax imposed.
John A. Frazier, pro se.
J. Anthony Hoefer, for the respondent.
WILES
MEMORANDUM…
2Cases cited6 opinions
- Marcello v. CommissionerUnited States Tax Court · 1964
- Vance v. CommissionerUnited States Tax Court · 1961
- Lutter v. CommissionerUnited States Tax Court · 1974
- Helen M. Lutter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- John A. Frazier v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1977
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