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not properly includable in the 1994 tax year because he did not
purchase any "stocks or bonds" until 1997.9
In this case, petitioner does not contest the amount of
income received from bond interest. Petitioner's sole contention
is that the interest income was not includable in income for the
1994 tax year because he "thinks" that he did not purchase or own
any stocks or bonds until 1997. Petitioner offered to provide
documentation of his contention to this Court, but failed to do
so.
Upon the basis of the record, we find that petitioner
received $50 in gross income from A.G. Edwards for the 1994 tax
year. Respondent is sustained on this issue.
3. Head-of-Household Status
Petitioner contends that his correct filing status is head
of household.
Petitioner testified that his 13-year-old son lived with him
for the entire taxable year, and both parties have stipulated
that petitioner was unmarried at all times during 1994.
Section 2(b) defines a head of household, in pertinent part,
as an individual who is not married as of the end of the tax year
and who maintains as his home a household which constitutes for
more than one-half of such taxable year the principal place of
abode of an unmarried son as a member of that household.
9 Petitioner included the $50 in the $16,495 amount reported
on line 7 as Wages, salaries, tips, etc., on his 1994 income tax
return.
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