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that she provided more than half of the support for her nieces
and nephews during 1992. Accordingly, we hold that petitioner is
not entitled to dependency exemption deductions for 1992 for her
two nieces and two nephews.
The second issue for decision is whether petitioner is
entitled to claim head of household filing status for 1992. In
the statutory notice of deficiency, respondent determined that
petitioner's proper filing status for 1992 is married filing
separate.
"Head of household" is defined, in pertinent part, as an
unmarried taxpayer who maintains a household which constitutes
for more than one half of the taxable year the principal place of
abode of a son, daughter, or other qualifying individual, if the
taxpayer is entitled to a dependency exemption deduction for such
individual under section 151. Sec. 2(b)(1)(A)(ii). We hold that
petitioner may not claim head of household status because, as we
have held above, she is not entitled to deductions for her nieces
and nephews under section 151 and thus does not meet the
definition of head of household. Respondent's determination on
this issue is sustained.
The third issue for decision is whether petitioner is
entitled to child care credits for 1992 and 1993. Petitioner
claimed credits on her 1992 and 1993 returns in the amounts of
$900 and $1,428, respectively. Respondent disallowed the claimed
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