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taxpayer's spouse is not a member of the household during the
last 6 months of the tax year.
Petitioner contends that he is entitled to head of household
filing status because he and Longina Newsom lived apart during
the 1997 tax year and because petitioner provided a household
which was the primary residence for Krissa Williams for more than
half of the 1997 tax year. Petitioner, however, has failed to
establish these facts.
The requirement of section 7703(b)(3) that a taxpayer's
spouse not be a member of his household during the last 6 months
of the taxable year is met "if such household does not constitute
such spouse's place of abode at any time during such year." Sec.
1.7703-1(b)(5), Income Tax Regs. There was conflicting testimony
regarding petitioner and Longina Newsom's living arrangements
during the year at issue. Petitioner testified that he and
Longina Newsom separated sometime in 1996 and, with the exception
of a 1-month reconciliation in November of 1997, remained
separated until January 1999. Although petitioner testified that
at no time during 1997 did he and Longina Newsom live together,
Longina Newsom testified that she and petitioner lived together
for "about one month" in 1997.
In further conflict with petitioner's assertion that he and
Mrs. Newsom did not live together during the year at issue,
petitioner filed a complaint on March 20, 1998, instituting a
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