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additional dependency exemptions for his stepdaughters for
taxable years 1994 and 1995 is denied.
Issue 4. Whether Petitioner Is Entitled to Head of Household
Filing Status in 1993 and Married Filing Joint Return Filing
Status in 1994 and 1995
1993
Petitioner claimed at trial that he was entitled to head-of-
household filing status in 1993. Respondent contends that
petitioner's filing status in 1993 was "single".
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 an individual who qualifies
as the taxpayer’s dependent within the meaning of section 151.
See sec. 2(b)(1)(A)(ii). However, a taxpayer is not considered
to be a head of household by reason of an individual who would
not be a dependent for the taxable year but for section 152(a)(9)
(i.e., an individual not related by blood or marriage who is a
member of the taxpayer's household). See sec. 2(b)(3)(B)(i).
Since petitioner is not entitled to dependency exemptions
for his fiancee and her two daughters during 1993, he does not
qualify as a head of household. Even if petitioner were entitled
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