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burden of proving otherwise. Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933).
In pertinent part, an individual may be considered a head of
a household if, and only if, such individual is not married at
the close of his taxable year. Sec. 2(b)(1). An individual who
is legally separated from his spouse under a decree of divorce or
of separate maintenance shall not be considered as married.
Secs. 2(b)(2)(B), 7703(a)(2). In pertinent part, an individual
is treated as not married at the close of the taxable year if
such individual's spouse was not a member of such individual's
household during the last 6 months of the taxable year. Secs.
2(c), 7703(b)(3).
Petitioner testified that he and his wife were never legally
separated but that they lived apart from September 1992 until
1996. Since he was not legally separated and his wife was a
member of his household during July and August 1992, we find that
petitioner was married at the close of his 1992 taxable year.
Accordingly, we hold that petitioner is not entitled to claim
head of household filing status for 1992. Respondent's
determination on this issue is sustained.
The second issue for decision is whether petitioner is
entitled to a casualty loss deduction. Petitioner claimed a
casualty loss in the amount of $33,321 on his 1992 amended
return. After accounting for certain limitations, petitioner
claimed a casualty loss deduction in the amount of $28,099.
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