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142070P.pdf   06/10/2015  Isaak Ibrahim  v.  CIR
   U.S. Court of Appeals Case No:  14-2070
   The United States Tax Court   
   [PUBLISHED] [Benton, Author, with Beam and Bye, Circuit Judges] 
   Civil case - Federal Tax. By filing a tax return claiming "head of 
   household" status, the taxpayer did not file a "separate return" within 
   the meaning of Section 6013(b)(1) of the Code, and Section 6013(b)(2)(B) 
   did not prohibit from amending his status to married filing jointly; as a 
   result, taxpayer is entitled to a credit and refund and the decision of 
   the Tax Court is reversed. Judge Bye, dissenting.