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The concept of "living apart" has been considered by this
and other courts. Generally, "living apart" connotes living in
separate residences. Lyddan v. United States, 721 F.2d 873, 876
(2d Cir. 1983); Washington v. Commissioner, 77 T.C. 601, 605
(1981); Hopkins v. Commissioner, T.C. Memo. 1992-326; Hertsch v.
Commissioner, T.C. Memo. 1982-109. But see Sydnes v.
Commissioner, 577 F.2d 60 (8th Cir. 1978), affg. in part and
revg. and remanding in part 68 T.C. 170 (1977). In Washington v.
Commissioner, supra, this Court held that "living apart" requires
a geographical separation and means living in separate
residences; i.e., living under separate roofs. Cf. Dawkins v.
Commissioner, T.C. Memo. 1991-225; Coltman v. Commissioner, T.C.
Memo. 1991-127, affd. 980 F.2d 1134 (7th Cir. 1992); LaBow v.
Commissioner, T.C. Memo. 1987-191, affd. without published
opinion 863 F.2d 45 (2d Cir. 1988). When the parties live under
one roof, we have specifically refused to explore the quality of
a marriage and adopt some form of constructive absence under the
circumstances. See Becker v. Commissioner, T.C. Memo. 1995-177.
In view of the foregoing, we hold that petitioner did not
live separately from Mrs. Chiosie in 1997. Accordingly,
petitioner is not considered as unmarried pursuant to section
7703(b), and his filing status is necessarily married filing
separately. Respondent’s determination on this issue is
sustained.
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