Ahsan Mohiuddin - Page 13

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               Under section 7703,4 certain married individuals living                
          apart are considered to be unmarried for the purpose of                     
          determining their eligibility to file as "head of household"                
          under section 2(c).  Petitioner argues that he is entitled to               
          "head of household" status due to the support he provided to his            
          mother during 1990 and 1991.  Petitioner testified at trial that            
          he was married during 1990 and 1991.  However, he argues that               
          since his wife was declared incompetent by a State court during             
          those years, he was entitled to "head of household" status for              
          the care of his mother.  Even if petitioner had offered                     


          4  SEC. 7703.  DETERMINATION OF MARITAL STATUS.                             
                    *     *     *     *     *     *     *                             
                    (b)  Certain Married Individuals Living Apart.--For               
               purposes of those provisions of this title which refer to              
               this subsection, if--                                                  
                         (1) an individual who is married (within the                 
                    meaning of subsection (a)) and who files a separate               
                    return maintains as his home a household which                    
                    constitutes for more than one-half of the taxable year            
                    the principal place of abode of a child * * * with                
                    respect to whom such individual is entitled to a                  
                    deduction for the taxable year under section 151 (or              
                    would be so entitled but for paragraph (2) or (4) of              
                    section 152(e)),                                                  
                         (2) such individual furnishes over one-half of the           
                    cost of maintaining such household during the taxable             
                    year, and                                                         
                         (3) during the last 6 months of the taxable year,            
                    such individual's spouse is not a member of such                  
                    household,                                                        
               such individual shall not be considered as married.                    




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