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The notice of deficiency, based on the 1991 joint Federal
return disallowed the exemption amount for Ms. Petrie, reduced
petitioner's reported rental income by $3,0009 and disallowed
$2,30410 of petitioner's rental expense.
The first issue for decision is whether petitioner is
entitled to use head of household filing status11 for the years
in issue. Petitioner contends that he is entitled to claim head
of household filing status as claimed on his 1990 and 1991
amended returns. Respondent contends that petitioner was married
during the years in issue and because Ms. Petrie did not join in
the filing of the returns, petitioner must claim married filing
separately filing status.
Section 1 imposes a tax on the taxable income of
individuals. The rate of tax depends on the taxpayer's filing
status. Sec. 1(a) through (d). There are four filing categories
for individual taxpayers: (1) Married filing a joint return; (2)
unmarried head of household; (3) unmarried individual; and (4)
married filing a separate return.
9 One-half of the amount reported on petitioner's 1991
joint Federal return.
10 One-half of the amount claimed on petitioner's 1991 joint Federal
return.
11 Head of household filing status requires that the taxpayer who is
not married at the close of the year maintain as his home a household which
constitutes for more than one-half of the taxable year, the principal place of
abode of any person who is a dependent of the taxpayer, provided that the
taxpayer is entitled to a deduction for such person under section 151. Sec.
2(b)(1)(A)(ii).
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Last modified: May 25, 2011