Michael T. Chappell - Page 9




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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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