Godsey v. Comm'r

CHRISTY LYN GODSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Godsey v. Comm'r

Docket No. 10148-16

United States Tax Court

T.C. Memo 2017-214; 2017 Tax Ct. Memo LEXIS 213;

October 31, 2017, Filed

Decision will be entered under Rule 155.

Bryant T. Hinkley, for petitioner.

Jeri L. Acromite and Miles B. Fuller, for respondent.

FOLEY, Judge.

FOLEY

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge: After concessions, the issue for decision is whether petitioner may change her 2014 filing status from "head of household" to "married filing jointly".

FINDINGS OF FACT

During 2014 petitioner was…