Isaac Hilliard v. United States

This is an appeal by a taxpayer from an adverse decision in a tax refund suit brought in the District Court. The facts are not in dispute. During the taxable year in question, 1957, taxpayer maintained a home in which he, his daughter, and her husband lived. On May 4, 1957, taxpayer’s son-in-law died. Taxpayer and his daughter continued to reside together in the home for the balance of the taxable year. Although her husband died during the course of the taxable year, the daughter filed a joint income tax return for that year, as permitted and provided by Section 6013, I.R.C.1954, 26 U.S.C.A.…