- 10 -
56 T.C. 512, 514-515 (1971); Seraydar v. Commissioner, 50 T.C.
756, 760 (1968); Stafford v. Commissioner, 46 T.C. 515, 518
(1966).
At trial, petitioner offered nothing other than unsupported
and conclusory statements that he supported James. Such proof,
which adds nothing to the claim made by petitioner on his 1994
return, is insufficient to carry petitioner's burden. Cf.
Seaboard Commercial Corp. v. Commissioner, 28 T.C. 1034, 1051
(1957) (a taxpayer's income tax return is a self-serving
declaration that may not be accepted as proof for the deduction
or exclusion claimed by the taxpayer); Halle v. Commissioner, 7
T.C. 245 (1946) (same), affd. 175 F.2d 500 (2d Cir. 1949).
Accordingly, we sustain respondent's determination on this
matter.
Issue (2): Filing Status - 1993 and 1994
In order to qualify for head-of-household filing status,
petitioner must satisfy the requirements of section 2(b).
Pursuant to that section, and as relevant herein, an individual
qualifies as a head of household if the individual is not married
at the close of the taxable year and maintains as his home a
household that constitutes for more than one-half of the taxable
year, the principal place of abode of an individual who qualifies
as the taxpayer's dependent within the meaning of section 151.
Sec. 2(b)(1)(A)(ii). However, a taxpayer is not considered to be
a head of household by reason of an individual who would not be a
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