Reardon ex rel. Reardon v. United States

MICKELSON, Chief Judge.

This is an action brought against the United States of America for the recovery of federal income taxes in the total amount of $6,219.34, together with interest, which the plaintiffs allege have been erroneously and illegally assessed and collected. The plaintiffs are the taxpayer, Abbie D. Reardon, an incompetent, and Thomas M. Reardon and B. Scott Reardon, as guardians of her estate.

The taxpayer’s claim is based on her contention that for the taxable years 1953 and 1954, she was the “head of a household” within the meaning of the applicable provisions of the Internal…