- 17 -
than a zero basis. Nonetheless, he did not offer any specific
figures in his testimony and did not produce any documentation
regarding how, when, or at what prices he obtained the shares.
Thus, absent any data in the record which would support a
recalculation of petitioner’s capital gains, we hold petitioner
to the $10,490 and $9,227 figures stated on his returns.
IV. Filing Status
The filing status of an individual for income tax purposes
is determined as of the close of the taxable year. Sec.
7703(a)(1). In applying this rule, however, an individual
legally separated from his or her spouse will not be considered
as married. Sec. 7703(a)(2). Here there appears to be a dispute
between the parties regarding whether petitioner’s filing status
for 1992 should be single or married filing separate.
The parties have stipulated that petitioner was married on
August 19, 1990; that he and his wife separated on January 15,
1993; and that the couple did not file joint returns in 1990,
1991, or 1992. Accordingly, respondent has acknowledged on brief
that petitioner’s filing status was single for tax years prior to
1990. In addition, the parties have stipulated that petitioner’s
filing status was married filing separate in 1990 and 1991. It
is respondent’s position that married filing separate is the
appropriate status for 1992 as well. Petitioner, on the other
hand, has refused to agree to a stipulation to such effect. Yet
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