George F. Walker - Page 15

                                       - 15 -                                         

          constitute interest on some obligation owed to her.  On the basis           
          of the evidence presented by the parties, we conclude that the              
          payments in issue constitute alimony, and petitioner is entitled            
          to deduct them.                                                             
               The third issue for decision is whether petitioner qualifies           
          for head of household filing status as defined in section 2(b).             
          Respondent determined that petitioner was not entitled to head of           
          household filing status as claimed on his 1990 Federal income tax           
          return.  Section 2(b) defines "head of a household" as an                   
          unmarried individual who maintains as his home a household which            
          is the principal place of abode of his child or any other person            
          for whom the taxpayer is entitled to a dependency exemption.                
          Section 1.2-2(c)(1), Income Tax Regs., provides as follows:                 
                    (c)  Household.  (1)  In order for a taxpayer to                  
               be considered as maintaining a household by reason of                  
               any individual described in paragraph (a)(1) or (b)(3)                 
               of this section * * * Such home must also constitute                   
               the principal place of abode of at least one of the                    
               persons specified in such paragraph (a)(1) or (b)(3) of                
               this section. * * * The taxpayer and such other person                 
               must occupy the household for the entire taxable year                  
               of the taxpayer. * * * The taxpayer and such other                     
               person will be considered as occupying the household                   
               for such entire taxable year notwithstanding temporary                 
               absences from the household due to special circum-                     
               stances. A nonpermanent failure to occupy the common                   
               abode by reason of illness, education * * * shall be                   
               considered temporary absence due to special circum-                    
               stances. Such absence will not prevent the taxpayer                    
               from being considered as maintaining a household if (i)                
               it is reasonable to assume that the taxpayer or such                   
               other person will return to the household, and (ii) the                
               taxpayer continues to maintain such household or a                     
               substantially equivalent household in anticipation of                  
               such return.                                                           




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011