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OPINION
Petitioner bears the burden of proof on all issues in this
case. See Rule 142(a).3
A. Petitioner’s Filing Status for 1994 and 1995
Petitioner claimed head of household filing status for 1994
and 1995. An individual will qualify as a head of household if
he or she is unmarried at the close of the taxable year and
maintains as his or her home a household which is the principal
place of abode for more than half of the taxable year of a child
of the taxpayer. See sec. 2(b)(1). A married taxpayer qualifies
as unmarried for head of household filing purposes if: (1) The
taxpayer files a separate tax return; (2) the household is, for
more than one-half of the taxable year, the principal place of
abode of the taxpayer's child for whom the taxpayer would be
entitled to claim a dependency exemption; (3) the taxpayer pays
more than one-half of the cost of maintaining the household for
the tax year; and (4) the taxpayer's spouse is not a member of
the household during the last 6 months of the tax year. See sec.
7703(b). Petitioner contends that his son Tye lived with him at
the Lower Wetumpka Road house in 1994 and 1995, and that he
3 The burden of proof provisions of sec. 7491 do not apply
here because the examination in this case began before July 22,
1998. See Internal Revenue Service Restructuring & Reform Act of
1998, Pub. L. 105-206, sec. 3001(c), 112 Stat. 727.
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Last modified: May 25, 2011