Benigno Antonio Gasparutti - Page 12

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               Petitioner, although unmarried in 1994, has not met the                
          requirements to file as head-of-household.  Petitioner did not              
          maintain the requisite household for Douglas; petitioner’s ex-              
          wife maintained the Aliso Viejo residence.                                  
               To address petitioner’s argument that it is discriminatory             
          to tax individuals differently, we observe that the                         
          constitutionality of different tax rates for differently situated           
          taxpayers has been consistently upheld.  Jansen v. United States,           
          567 F.2d 828 (8th Cir. 1977); Barter v. United States, 550 F.2d             
          1239 (7th Cir. 1977); Shinder v. Commissioner, 395 F.2d 222 (9th            
          Cir. 1968), affg. per curiam  T.C. Memo. 1967-73.                           
               Accordingly, we sustain respondent on this issue.                      

          Addition to Tax Under Section 6651(a)                                       
               Respondent received petitioner’s 1994 tax return on August             
          18, 1995.  The tax return was due April 15, 1995.  Sec. 6072(a).            
          Petitioner contends that he timely filed Form 4868, Application             
          for Automatic Extension of Time to File U.S. Individual Income              
          Tax Return, requesting a 4-month extension for filing his 1994              
          tax return.  Petitioner provided a copy of this form, dated April           
          15, 1995, to the Court.  Petitioner did not provide any proof of            
          mailing this request.  Respondent contends that the Internal                

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