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Both Gabriel and Morhaf testified that they lived as one
family in the Foster City residence during 1995 and 1996. Gabriel
testified that the family shared a kitchen and living area and
that his mother bought food for the entire family. Petitioners
have identified no separate expenditures for the support of
individual members of the household or for the maintenance of two
separate households. Nothing in the record indicates that two
separate households existed within the Foster City residence. See
Estate of Fleming v. Commissioner, T.C. Memo. 1974-137 (finding
two separate households where common living areas were shared but
each household had “private quarters” occupying an entire level of
the shared house, and each household maintained a separate
telephone, subscribed to its own magazines, and gave separate
gifts and charitable contributions). We therefore find that the
members of the Mahmoud Daya family constituted one household
during 1995 and 1996.
On brief, Morhaf states that $668.74 was disbursed from his
checking account during 1995 in identifiable payments for items
constituting expenditures for the maintenance of a household
within the definition set forth in section 1.2-2(d), Income Tax
Regs. Although we are unable to determine the specific expenses
which make up the $668.74 total, this number corresponds with the
disbursements characterized as “Household” disbursements in the
1995 summary of disbursements from Morhaf’s checking account.
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