Hedberg v. Commissioner
United States Tax Court
The petitioner's wife was granted an interlocutory order for temporary relief in 1966. She was granted a final judgment of divorce in 1967. Held: The petitioner was still married at the close of 1966 and is therefore not entitled to compute his tax liability for the taxable year 1966 as a "head of household."
1Opinion of the Court
Fred N. Hedberg v. Commissioner.
Hedberg v. Commissioner
Docket No. 5985-69.
United States Tax Court
T.C. Memo 1972-69; 1972 Tax Ct. Memo LEXIS 188; 31 T.C.M. (CCH) 277; T.C.M. (RIA) 72069;
March 21, 1972, Filed
The petitioner's wife was granted an interlocutory order for temporary relief in 1966. She was granted a final judgment of divorce in 1967. Held: The petitioner was still married at the close of 1966 and is therefore not entitled to compute his tax liability for the taxable year 1966 as a "head of household."
Fred N. Hedberg, pro se, 442-39th St., West Palm Beach, Fla.Clarence F. Frazier,…
2Cases cited10 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. StuartSupreme Court of the United States · 1942
- Warner v. WarnerSupreme Court of Minnesota · 1944
- Richardson v. RichardsonSupreme Court of Minnesota · 1944
- Rhein v. RheinSupreme Court of Minnesota · 1955
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