James A. Petrie IV - Page 9

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              Petitioner separated from Ms. Petrie on January 5, 1991.  At           
          the close of the 1990 tax year petitioner was married, lived with           
          his former wife in the family residence, and does not qualify for           
          head of household filing status.                                            
               Petitioner was separated from Ms. Petrie at the close of the           
          1991 tax year.  First, we must consider whether the Temporary               
          Orders constitute a decree of separate maintenance for purposes             
          of section 7703.  The Temporary Orders failed to provide that               
          petitioner and Ms. Petrie live apart.  The Temporary Orders                 
          constitute a temporary decree for support which does not satisfy            
          the requirement that the parties be legally separated under a               
          decree of divorce or separate maintenance.  Dunn v. Commissioner,           
               Secondly, petitioner did not maintain as his household a               
          principal place of abode for a dependent child and accordingly              
          does not meet the requirements of section 7703(b).  Therefore,              
          for 1991, petitioner was married for purposes of section 7703 and           
          is not entitled to claim head of household filing status.                   
          Accordingly, respondent is sustained on this issue.                         
               The second issue for decision is whether petitioner may                
          claim a mortgage interest expense for 1990.  Petitioner contends            
          that he is entitled to a mortgage interest deduction for the                
          interest paid on the Arizona rental property.  Respondent                   
          contends that petitioner was unable to substantiate the mortgage            
          interest deduction.                                                         

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