Clair Smith v. Commissioner of Internal Revenue

BARNES, Circuit Judge.

The simple question presented on this appeal is whether taxpayer was head of a household, as defined in § 1(b) (2) (A) (i), et seq. of the Internal Revenue Code of 1954.

It was stipulated that taxpayer maintained two homes, one in Nevada, one in California; that she paid more than one-half of the expenses of each home; that taxpayer was not married and was not a surviving spouse; that the home in California was maintained for taxpayer’s adopted son, who lived in it and used it as Ms principal place of abode as a member of that household.

The statute reads as follows:

“§ 1.…