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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.
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Last modified: May 25, 2011