Benigno Antonio Gasparutti - Page 11

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          half of Douglas’ support, and petitioner is not entitled to an              
          exemption deduction for him.  Respondent is sustained on this               
          Head-of-Household Filing Status                                             
               In 1994, petitioner claimed head-of-household filing status            
          on his return.  Petitioner testified that he should not be                  
          discriminated against because of his filing status and should not           
          be taxed differently from any other individual.  Petitioner also            
          stated that since he was paying child support, he should be                 
          entitled to head-of-household filing status.  Douglas lived in              
          Aliso Viejo with his mother while he attended college nearby.  In           
          the notice of deficiency, respondent changed petitioner’s filing            
          status to single.                                                           
               In order to qualify for head-of-household filing status,               
          petitioner must satisfy the requirements of section 2(b).  As               
          relevant here, to qualify as a head of a household, a taxpayer              
          must be unmarried at the close of the taxable year and maintain             
          as a home a household that constitutes for more than one-half of            
          the taxable year, the principal place of abode of the taxpayer’s            
          child or other qualifying individual.  Sec. 2(b)(1)(A) and (B).             
          A taxpayer is considered as maintaining a household only if over            
          half of the cost of maintaining the household during the taxable            
          year is furnished by the taxpayer.  Sec. 2(b)(1).                           

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Last modified: May 25, 2011