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defined as an individual: (1) Who is either related to the
taxpayer in one of the ways enumerated in section 152(a)(1)
through (8) or is a member of the taxpayer's household, and (2)
who receives over half of his or her support from the taxpayer.
See sec. 152(a). A son or a daughter of a taxpayer may qualify
as a dependent. See sec. 152(a)(1). As we have found,
petitioner provided all of the support for his daughter Apollonia
during the years in issue and is therefore entitled to a
dependency exemption for her for each of those years.
We now turn to the filing status issue.
In order to qualify for head-of-household filing status,
petitioner must satisfy the requirements of section 2(b).
Pursuant to that section, and as relevant herein, an individual
qualifies as a head of household if the individual is not married
at the close of the taxable year and maintains as his home a
household that constitutes for more than one-half of the taxable
year, the principal place of abode of a son or daughter of the
taxpayer. See sec. 2(b)(1)(A)(i). A taxpayer is considered as
maintaining a household only if over half of the cost of
maintaining the household during the taxable year is furnished by
the taxpayer. See sec. 2(b)(1).
Petitioner was not married at the close of either 1996 or
1997. Further, petitioner furnished all of the cost of
maintaining the requisite household for his daughter, Apollonia.
Petitioner therefore qualifies for head-of-household filing
status for both years in issue.
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Last modified: May 25, 2011