Ruff v. Commissioner
United States Tax Court
Held, that the petitioner's household was not his son's principal place of abode for the taxable year 1965 within the meaning of sec. 1(b)(2) of the Internal Revenue Code of 1954 and the petitioner was not entitled to head-of-household treatment for such year.
1Opinion of the Court
OPINION
To qualify as a head of a household within the meaning of section 1 (b) (2) of the Code,1 the petitioner must show (1) that he was neither married at the close of his taxable year nor a surviving spouse, and (2) that for the taxable year he maintained as his home a household which constituted the principal place of abode of his son as a member of such household. We have found that the petitioner was neither married at the dose of his taxable year 1965 nor a surviving spouse and that during 1965 he maintained a furnished house as his home. The narrow question remaining is whether the…
2Cases cited3 opinions
- Hein v. CommissionerUnited States Tax Court · 1957
- Teeling v. CommissionerUnited States Tax Court · 1964
- Brehmer v. United StatesDistrict Court, D. Minnesota · 1961
3Cited by9 opinions
- Prendergast v. CommissionerUnited States Tax Court · 1972
- Blair v. CommissionerUnited States Tax Court · 1974
- Blair v. CommissionerUnited States Tax Court · 1974
- Cubick v. CommissionerUnited States Tax Court · 1977
- Hunt v. CommissionerUnited States Tax Court · 1972
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