Bayless v. Commissioner
United States Tax Court
Held, that the provisions of sec. 1(b)(2) 1All section references are to the Internal Revenue Code of 1954, as in effect during the years in issue. Note that the section number (but not the substance) of sec. 1(b)(2) was changed to sec. 2(b) by the Tax Reform Act of 1969. [Definition of head of household] which require that a taxpayer be unmarried and that his child or children live with him are not unconstitutional.
1Opinion of the Court
Hall, Judge:
Respondent determined deficiencies in petitioner’s Federal income taxes and an addition to tax as follows:
Year Deficiency Addition to tax sec. 6651 (a)
$367. 48 0 CO
417. 87 $104. 47 00 CO
Total-785. 35 104. 47
The issues for decision are (i) whether section 1(b) (2)1 is unconstitutional and (ii) whether petitioner’s failure to file his 1968 Federal income tax return on time was due to reasonable cause.
FINDINGS OF FACT
Some of the facts are stipulated and are found accordingly. Petitioner offered no evidence at trial, and does not appear to question the correctness of any of…
2Cases cited14 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- McGowan v. MarylandSupreme Court of the United States · 1961
- Bolling v. SharpeSupreme Court of the United States · 1954
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
- Metropolis Theatre Co. v. City of ChicagoSupreme Court of the United States · 1913
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Gordon v. CommissionerUnited States Tax Court · 1974
- Jansen v. United StatesDistrict Court, D. Minnesota · 1977
- Finney v. CommissionerUnited States Tax Court · 1976
- Wexler v. CommissionerUnited States Tax Court · 1974
- Bayless v. CommissionerUnited States Tax Court · 1973
5 more not listed; retrieve them via the Exa API.