Theodus J. Jordan - Page 6

                                        - 6 -                                         
          Head of Household Filing Status                                             
               Section 1(b) grants a special tax rate for any individual              
          who qualifies as filing as “head of household”.  As pertinent               
          here, “head of household” is defined in section 2(b) as an                  
          unmarried individual who maintains as his home a household that             
          constitutes for more than one-half of the taxable year the                  
          principal place of abode for, inter alia, a son.  Sec.                      
          2(b)(1)(A).  Petitioner has stipulated that Tyrone did not live             
          with him during 2002.  Similarly, on his Form 1040A, petitioner             
          indicated that Tyrone did not live with him.  Petitioner is not             
          entitled to claim head of household filing status for 2002.                 
          Dependency Exemption                                                        
               At trial, petitioner insisted repeatedly that he had not               
          claimed Tyrone as his dependent for 2002 and stated that he did             
          not wish to claim Tyrone as his dependent.  Accordingly,                    
          respondent’s brief does not address the dependency issue other              
          than to note petitioner’s concession.  In his answering brief,              
          petitioner states incongruously that he “never conceded any such            
          thing.  I never claimed him as dependent”.  Petitioner contends             
          that “he is entitle [sic] to an exemption for my son even though            
          this petitioner never claim [sic] him as a dependent for 2002, or           
          the last twenty-five years, as well.”                                       
               Insofar as we are able to understand petitioner’s position,            
          he seems to believe that he is entitled to claim a $3,000                   






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011