Rodger L. Smith - Page 6
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food stamps and Pierre's free medical assistance.5 All sources
of support must be accounted for in computing the total support
provided for Pierre and Sonya in 1992, including amounts
contributed by the individual for his or her own support. See
sec. 1.152-1(a)(2)(ii), Income Tax Regs. Without proper
substantiation, the court cannot conclude from the record that
more than half of Sonya's and Pierre's support was provided by
petitioner. Accordingly, respondent's determination that Sonya
and Pierre are not dependents for section 151 purposes is
Petitioner contends that he is entitled to use head of
household filing status for 1992. Section 1(b) imposes a special
tax rate on individuals filing as head of household. Head of
household is defined in section 2(b) as an unmarried individual
who maintains his household as the principal place of abode for
specific family members for more than one-half the taxable year.
To maintain a household as a principal place of abode, the
taxpayer must furnish over half of the household's necessary
support over the taxable year.6
5Welfare or public assistance received by a claimed
dependant is not considered support furnished by the taxpayer.
See Gulvin v. Commissioner, 644 F.2d 2 (5th Cir. 1981), affg.
T.C. Memo. 1980-111.
6Sec. 2(b). DEFINITION OF HEAD OF HOUSEHOLD.--
(1) In General.--For purposes of this subtitle, an
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