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
OPINION
Fax, Judge:
Respondent determined a deficiency of $5,138.90 in petitioner’s income tax for the taxable year 1964.
Petitioner conceded one of the adjustments in the statutory notice of deficiency. The sole issue left for decision is whether petitioner is entitled to use the “head of household’’ tax rates in section 1(b) (l)1 for the taxable year 1964.
All of the facts were stipulated. The stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this reference.
Merle Johnson, a.k.a. Troy Donahue (hereinafter referred to as petitioner), filed a Federal…
2Cases cited7 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
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Donigan v. CommissionerUnited States Tax Court · 1977
- Bayless v. CommissionerUnited States Tax Court · 1973
- Seaman v. CommissionerUnited States Tax Court · 1970
- Bayless v. CommissionerUnited States Tax Court · 1973
6 more not listed; retrieve them via the Exa API.