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alia, that these individuals were members of petitioner’s
household within the meaning of section 152(a)(9).
Section 1.152-1(b), Income Tax Regs., provides that section
152(a)(9) applies to any individual who lived with the taxpayer
and was a member of the taxpayer’s household during the entire
taxable year of the taxpayer. Petitioner offered no evidence
that his fiancee and her daughters were members of his household
or that their principal place of abode was his home throughout
1993. Accordingly, petitioner is not entitled to claim his
fiancee and her daughters as dependents in 1993.
1994 and 1995
Petitioner married his fiancee in May 1994 and was married
to her at the end of taxable years 1994 and 1995. For 1994 and
1995, petitioner claims an exemption for his spouse, as well as
additional exemptions for both of his stepdaughters. Respondent
denied the exemptions.
Section 151(b) provides that a taxpayer may take an
exemption for a spouse if the taxpayer and his spouse did not
file a joint return, the spouse had no gross income for the tax
year in question, and the spouse was not a dependent of any other
person. Petitioner and his wife did not file joint returns for
taxable years 1994 and 1995. However, the record does not show
whether petitioner's spouse had any gross income for either 1994
or 1995 or whether any other person could claim her as a
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