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We have found as a fact that petitioner was married to Mr.
Mischel throughout 1992 and lived with him during the year. This
finding, which is based on the evidence adduced at trial, is
supported by respondent's determination, made in the notice of
deficiency, regarding petitioner's marital status in 1992.
In view of the foregoing, we hold that petitioner is taxable
on only one-half of the wages received from Sandia and Show Low
in 1992; i.e., one-half of $19,253 or $9,626.50, as reflected in
the computation infra on p. 12. See Schramm v. Commissioner,
T.C. Memo. 1991-523, affd. without published opinion 988 F.2d 121
(9th Cir. 1993).
Issue (2): Petitioner's Filing Status
On the Form 1040A, petitioner claimed head-of-household
filing status; on the Form 1040X, petitioner claimed that she was
entitled to file as a married individual filing jointly. In
contrast, respondent determined that petitioner must file as a
married individual filing separately. We agree with respondent.
Petitioner does not qualify as a head-of-household because
petitioner was married to Mr. Mischel throughout 1992 and lived
with him during the year. Section 2(b)(1) requires, inter alia,
that a "head of household" not be married at the close of his or
her taxable year. Cf. sec. 2(c).
Petitioner does not qualify as a married individual filing
jointly for the simple reason that petitioner did not file a
joint return with Mr. Mischel. See secs. 1(a), 6013; see
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