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household if such individual is not married at the close of his
taxable year. Section 2(c) provides that an individual shall be
treated as not married at the close of the taxable year if such
individual is so treated under the provisions of section 7703(b).
Section 7703(b) provides that an individual who is married
shall not be considered as married if three requirements are
satisfied. The first requirement is that the individual maintain
as his home a household which constitutes for more than one-half
of the taxable year the principal place of abode of a child who
is the tax dependent of such individual. The second requirement
is that the individual furnish over one-half of the cost of
maintaining such household during the taxable year. The third
requirement is that for the last 6 months of the taxable year,
the individual’s spouse is not a member of such household.
The record in this case establishes that petitioner and Mrs.
Chiosie, as well as their three sons, resided in the Monroe
residence throughout 1997. However, petitioner contends that he
did not live with Mrs. Chiosie because they were emotionally
estranged and did not share the same bedroom. The pivotal issue
is therefore whether petitioner and Mrs. Chiosie were living
apart in separate households. If they were not living apart in
separate households, then section 7703(b) would not apply and
petitioner’s filing status is married filing separately and not
head of household.
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Last modified: May 25, 2011