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Petitioner failed to prove he provided over half the costs
of maintaining the household where Sonya and Pierre Tolbert
resided for the taxable year 1992. We must find therefore that
petitioner did not maintain his household as their principal
place of abode and may not file as head of household.
6(...continued)
individual shall be considered a head of a household
if, and only if, such individual is not married at the
close of his taxable year, * * * and either--
(A) maintains as his home a household which
constitutes for more than one-half of such taxable
year the principal place of abode, as a member of
such household, of--
(i) a son, stepson, daughter, or
stepdaughter of the taxpayer, or a descendant
of a son or daughter of the taxpayer, but if
such son, stepson, daughter, stepdaughter, or
descendant is married at the close of the
taxpayer's taxable year, only if the taxpayer
is entitled to a deduction for the taxable
year for such person under section 151 * * *,
or
(ii) any other person who is a dependent
of the taxpayer, if the taxpayer is entitled
to a deduction for the taxable year for such
person under section 151, or
(B) maintains a household which constitutes
for such taxable year the principal place of abode
of the father or mother of the taxpayer, if the
taxpayer is entitled to a deduction for the
taxable year for such father or mother under
section 151.
For purposes of this paragraph, an individual shall be
considered as maintaining a household only if over half
of the cost of maintaining the household during the
taxable year is furnished by such individual.
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Last modified: May 25, 2011