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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, a
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