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principal place of abode, as a member of such household, of
either (1) a son or a daughter or (2) any other person who is a
dependent of the taxpayer, if the taxpayer is entitled to a
dependency exemption for the taxable year for such person under
section 151. See sec. 2(b).
The cost of maintaining a household is the sum of the
expenses incurred for the mutual benefit of the occupants of the
household by reason of its operation as the principal place of
abode of such occupants for the taxable year. See sec. 1.2-2(d),
Income Tax Regs. Such expenses include property taxes, mortgage
interest, rent, utility charges, upkeep and repairs, property
insurance, and food consumed on the premises; however, such
expenses do not include the cost of clothing, education, medical
treatment, vacations, life insurance, and transportation. See
id.
During virtually all of 1995, petitioner maintained as her
home a household at the West Euclid Avenue address that
constituted for more than one-half of that year the principal
place of abode of her children Henry and Ceola. During this
period, petitioner received no financial assistance from Mr.
Corley. Although petitioner received some financial assistance
from her grandmother, petitioner was the person principally
responsible for maintaining the household at the West Euclid
Avenue address.
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