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for whom the taxpayer would be entitled to claim a dependency
exemption; (3) the taxpayer pays more than half the cost of
maintaining such household for the tax year; and (4) the
taxpayer's spouse is not a member of the household during the
last 6 months of the tax year.
Petitioner contends that she is entitled to head of
household filing status because Mr. Madrigal did not live with
her for the 1993 and 1994 tax years and because petitioner
provided more than half the cost of maintaining her household for
the years in issue.
Both petitioner and Mr. Madrigal testified that Mr. Madrigal
did not live with petitioner for any part of the 1993 and 1994
tax years. Mr. Madrigal produced a lease and testified that he
lived with his aunt, Emma Torres, for the years in issue and paid
his aunt $200 a month for room and board at her house on
Seabreeze Street during 1993 and 1994. However, apart from his
testimony, Mr. Madrigal was unable to present any evidence that
he actually paid any rent to his aunt or lived in the Seabreeze
Street house.
At times, petitioner's testimony conflicted with the
testimony of Mr. Madrigal, and Mr. Madrigal's testimony
conflicted with the information on his 1993 and 1994 Federal
income tax returns; namely, the returns stated his address as 316
Beckham Street. While petitioner testified that Mr. Madrigal
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