- 16 - estimate the amount of time that her daughter Melanie and her granddaughter Nicole lived with her, her response was that they lived with her only about one-half of the time during 1993 and 1994. The record shows that petitioner's daughter Melanie lived in an apartment provided by PHA throughout 1993 and 1994. Petitioner has testified that Melanie was involved in an abusive relationship during those years and sometimes sought refuge at petitioner's home for a month or more at a time. But the apartment always was provided for Melanie and Nicole by PHA during the years in issue and was available to them. Although Melanie and Nicole may have lived with petitioner on and off during the years in issue, we hold on this record that petitioner has failed to prove that she provided their principal place of abode for more than half of the taxable years 1993 and 1994. Accordingly, petitioner has not qualified for head of household status under section 2(b) for 1993 and 1994. Additionally, section 2(b) requires that a taxpayer not be married at the close of the taxable year to qualify for head of household filing status. Petitioner married Mr. Jones in August 1994, and there is no indication in the record that she and Mr. Jones were separated at the end of 1994, or that they lived apart during the last 6 months of that year. See secs. 2(b)(2), 7703(b). According to the plain language of the statute, in order to be eligible for head of household filing status, aPage: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
Last modified: May 25, 2011