Legal Opinion
John C. Muse v. United States
Court of Appeals for the Fourth Circuit
Decided November 13, 1970No. 14325PublishedCited by 18 opinions
1Opinion of the Court
THOMSEN, District Judge:
The government’s appeal from a judgment for the taxpayer in an action for recovery of income taxes assessed and paid raises the question whether the taxpayer qualified during the tax years in question (1960-1965) for the “Heads of Households” income tax rates under § 1(b) (2) (A) of the 1954 Code. That section provides that
“(2) Definition of head of household. * * * an individual shall be considered a head of a household if, and only if, such individual * * * either — •
“(A) maintains as his home a household which constitutes for such taxable year - the principal place…
2Cases cited6 opinions
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Grace v. CommissionerUnited States Tax Court · 1969
- W. E. Grace v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- Williams v. CommissionerUnited States Tax Court · 1969
- Levon P. Biolchin v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1970
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Dobra v. CommissionerUnited States Tax Court · 1998
- Prendergast v. CommissionerUnited States Tax Court · 1972
- Bartholomew v. District of Columbia Office of Tax & RevenueDistrict of Columbia Court of Appeals · 2013
- Zampini v. CommissionerUnited States Tax Court · 1991
- Dobra v. CommissionerUnited States Tax Court · 1998
13 more not listed; retrieve them via the Exa API.