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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,
supra.
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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