Both cases dealth with marital status for taxpayers claiming head of household status, but the same reasoning applies for single filing status. See Johnson v. Commissioner, 50 T.C. 723 (1968). See also Shippole v. Commissioner, T.C.Memo. 1976—378 (husband whose wife had deserted him was still married for sec. 1(c) purposes).

Gordon L. Munderloh, 48 T.C. 452 (1967). Jean contends the obligation was incurred under the divorce decree which became final on October 4, 1968, relying on Riddell v. Guggenheim, 281 F.2d 836 (C.A. 9, 1960); Commissioner v. Ostler, 237 F.2d 501 (C.A. 9, 1956), affirming a Memorandum Opinion of this Court; Commissioner v. Evans, 211 F.2d 378 (C.A. 10, 1954), affirming 19 T.C. 1102 (1953); Merle Johnson, 50 T.C. 723 (1968); Marriner S. Eccles, 19 T.C. 1049 (1953), affirmed per curiam 208 F.2d 796 (C.A. 4, 1953). Merle Johnson deals with the right of a husband to use "head of household" tax rates after the entry of an interlocutory decree of divorce.

Gordon L. Munderloh, 48 T.C. 452 (1967). Jean contends the obligation was incurred under the divorce decree which became final on October 4, 1968, relying on Riddell v. Guggenheim, 281 F.2d 836 (C.A. 9, 1960); Commissioner v. Ostler, 237 F.2d 501 (C.A. 9, 1956), affirming a Memorandum Opinion of this Court; Commissioner v. Evans, 211 F.2d 378 (C.A. 10, 1954), affirming 19 T.C. 1102 (1953); Merle Johnson, 50 T.C. 723 (1968); Marriner S. Eccles, 19 T.C. 1049 (1953), affirmed per curiam 208 F.2d 796 (C.A. 4, 1953). Merle Johnson deals with the right of a husband to use ‘head of household’ tax rates after the entry of an interlocutory decree of divorce.

Moreover, petitioner was not unmarried at the close of 1967, as required by section 1(b)(2), but had merely an interlocutory divorce decree. Merle Johnson, 50 T.C. 723 (1968). However, petitioner contends that those parts of section 1(b)(2) which require that a taxpayer live with his child or children and be unmarried are unconstitutional.