Grace v. Commissioner
United States Tax Court
Petitioner and his wife were divorced. Pursuant to the divorce decree, the former wife was awarded custody of their minor son and given the "use and benefit" of the family residence which petitioner owned and for which he furnished over half the maintenance cost for each of the years 1963, 1964, and 1965. Petitioner maintained a separate home for himself and did not occupy the family residence.
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Petitioner and his wife were divorced. Pursuant to the divorce decree, the former wife was awarded custody of their minor son and given the "use and benefit" of the family residence which petitioner owned and for which he furnished over half the maintenance cost for each of the years 1963, 1964, and 1965. Petitioner maintained a separate home for himself and did not occupy the family residence. Held, that petitioner was not a head of a household within the meaning of sec. 1(b)(2)(A), I.R.C. 1954, because the household which he maintained was not his home.
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined income tax deficiencies and an addition to tax against petitioner as follows:
Year Addition to tax Deficiency sec. 6651(a)1
1963_ $4, 659. 34 $232. 96
1964_*_ 5, 157. 06 0
1965. -__ 4,437.59 0
Petitioner seeks a redetermination of deficiencies for the years 1963, 1964, and 1965 only with respect to the amounts of $8,949.45, $4,435.89, and $3,765.77 which arise from the respondent’s determination that petitioner is not entitled to compute his tax liability at the rates provided for a head of a household. Thus, the only issue for decision is whether…
2Cases cited6 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Robinson v. CommissionerUnited States Tax Court · 1968
- Smith v. CommissionerUnited States Tax Court · 1963
- Laraia v. United StatesDistrict Court, D. Massachusetts · 1964
1 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Dobra v. CommissionerUnited States Tax Court · 1998
- Laglia v. CommissionerUnited States Tax Court · 1987
- Herring v. CommissionerUnited States Tax Court · 1976
- John C. Muse v. United StatesCourt of Appeals for the Fourth Circuit · 1970
- Prendergast v. CommissionerUnited States Tax Court · 1972
30 more not listed; retrieve them via the Exa API.