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[Download] "Hilliard v. United States" by United States Court Of Appeals Sixth Circuit # eBook PDF Kindle ePub Free

Hilliard v. United States

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eBook details

  • Title: Hilliard v. United States
  • Author : United States Court Of Appeals Sixth Circuit
  • Release Date : January 12, 1962
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 52 KB

Description

This is an appeal by a taxpayer from an adverse decision in a tax refund suit brought in the District Court. The facts are not in dispute. During the taxable year in question, 1957, taxpayer maintained a home in which he, his daughter, and her husband lived. On May 4, 1957, taxpayers son-in-law died. Taxpayer and his daughter continued to reside together in the home for the balance of the taxable year. Although her husband died during the course of the taxable year, the daughter filed a joint income tax return for that year, as permitted and provided by Section 6013, I.R.C. 1954, 26 U.S.C.A. § 6013. Taxpayer filed his income tax return for 1957, claiming that he was entitled to treatment as a "head of household" under Section 1(b)(2), I.R.C. 1954, 26 U.S.C.A. § 1(b)(2).


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