Quinn v. Commissioner

John P. Quinn v. Commissioner.

Quinn v. Commissioner

Docket No. 1484-69SC.

United States Tax Court

T.C. Memo 1970-8; 1970 Tax Ct. Memo LEXIS 349; 29 T.C.M. (CCH) 16; T.C.M. (RIA) 70008;

January 14, 1970, Filed.

John P. Quinn, pro se, 45 Pines Lane, Chappaqua, N. Y., MarwinA. Batt, for the respondent.

FORRESTER

Memorandum Opinion

FORRESTER, Judge: Respondent has determined a deficiency of $227.12 in petitioner's 1966 income tax solely upon the ground that petitioner did not qualify as the head of a household under section 1(b)(2) of the Internal Revenue Code of 1954, since "[he was] not legally…