Manning v. Commissioner
United States Tax Court
In June 1973, a State court ordered temporary custody of petitioner's daughter be placed with his estranged wife. The daughter remained in the custody of the wife throughout 1973 and 1974. Held, the daughter's principal place of abode for calendar year 1974 was with her mother and therefore petitioner was not entitled to file his tax return as head of household.
1Opinion of the Court
OPINION
Sterrett, Judge:*
Respondent, on January 31, 1977, issued a statutory notice in which he determined a deficiency in petitioner’s Federal income taxes for the calendar years 1973 and 1974 in the respective amounts of $853.76 and $658.80.
Petitioner filed a petition on March 31, 1977, seeking our redetermination of respondent’s notice of deficiency with respect to his 1973 and 1974 taxable years. On February 26, 1979, respondent filed a motion to dismiss petitioner’s petition, insofar as it related to the taxable year 1973 for lack of jurisdiction, on the ground that payment of the…
2Cases cited1 opinion
- Grace v. CommissionerUnited States Tax Court · 1969
3Cited by8 opinions
- Dillard v. CommissionerUnited States Tax Court · 1984
- Hall v. CommissionerUnited States Tax Court · 1982
- Houlihan v. CommissionerUnited States Tax Court · 1980
- Johnson v. CommissionerUnited States Tax Court · 1980
- Johnson v. CommissionerUnited States Tax Court · 1981
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