- 17 - married at the end of 1983, and has not alleged or shown that he was living apart from his wife during that year, he does not qualify as the head of household for income tax purposes. Therefore, the only filing status applicable to petitioner is that of a married individual filing a separate return. Secs. 1(d), 2(b), 6013(a). Dependency Exemption Deduction Respondent determined that petitioner was entitled to one exemption amount for himself during 1983. However, petitioner contends that he is also entitled to an additional exemption for his daughter, Nicole. Respondent conceded at trial that Nicole resided with petitioner during 1983. Section 151(e) provides that a taxpayer is entitled to an additional exemption for each dependent who (1) has gross income less than the exemption amount or (2) is a child of the taxpayer who is (a) either under 19 years of age or (b) a student. Section 152(a) provides that a dependent includes a child of the taxpayer who receives over half of his or her support from the taxpayer. During 1983, Nicole was 13 years of age, resided with petitioner and Mrs. Roberts, and was unemployed. However, petitioner failed to prove that he provided over one half of Nicole's support during the year at issue. Because California is a community property State, one half of the income earned byPage: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
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