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OPINION
Head of Household
Section 1(b) imposes a special tax rate on individuals
filing as “heads of households”. “Head of household” is defined
in section 2(b) as an unmarried individual whose household is
maintained as the principal place of abode for specific family
members. If a taxpayer provides over half the cost of
maintaining as his home a household that for more than one-half
the year was his sons’ principal place of abode, he meets the
head of household definition in section 2(b)(1).
Evidence in the record shows that James Daniels for several
months in 1995 and 1996 and Jeremy Daniels for several months in
1996 were wards of the County. They were in custody, according
to petitioner, “for running away.” There is also evidence that
James and Jamar Daniels spent time in foster care in 1995 and
1996. Social Service payments for his sons were not paid to him,
petitioner testified; they were paid to “Katherine Swayzer, or
either Prince Swayzer and Veronica Swayzer”, the boys’ aunts and
uncle. Katherine Swayzer is listed in Social Service documents
as “caretaker”.
Referring to James and Jeremy Daniels’ periods of custody,
petitioner testified: “But out of all that time, although they
did not live personally with me, I was still responsible for
objection and admit it into evidence.
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Last modified: May 25, 2011