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case. Sec. 152(e)(2)(B); see also sec. 1.152-4T, Q & A-3,
Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984).
Petitioner has not shown that he was the custodial parent of
his children under section 152(e)(1) or that he timely filed a
Form 8332. It follows, therefore, that petitioner is not
entitled to claim dependency exemption deductions for his
children for the year 1992 because they are not his dependents as
that term is defined in section 152(a).
2. Head of Household Filing Status
Respondent determined that petitioner is not entitled to
head of household filing status because he did not satisfy the
requirements necessary for a married taxpayer to claim such
status.
One of the requirements to qualify for head of household
filing status is that an individual must not be married at the
close of the taxable year. Sec. 2(b). However, a married
taxpayer can meet the "not married" requirement if he is treated
as not married under section 7703(b). Sec. 2(c).
Section 7703(b) provides that a married taxpayer living
apart from his spouse with a dependent child will not be
considered as married if: (1) He files a separate tax return;
(2) he pays more than half the cost of maintaining his household
for the tax year; (3) his spouse is not a member of the household
during the last six months of the tax year; and (4) the household
is for more than one-half of the taxable year the principal place
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