Court of Appeals for the Seventh Circuit July 3, 1973, 71-1773 (Joseph F. Elward v. United States)

PELL, Circuit Judge.

The sole issue on this appeal is whether, during the years 1961 through 1965, taxpayer Joseph Elward qualified as a “head of a household” as defined in Section 1(b)(2), 26 U.S.C. § 1(b)(2),

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now Section 2(b)(1), of the Internal Revenue Code of 1954.