David Alphonse De Strooper - Page 7

                                        - 6 -                                         
               B.  Filing Status                                                      
               As relevant herein, an individual qualifies as a head of a             
          household if such individual (1) is not married at the close of             
          his taxable year and (2) maintains as his home a household that             
          constitutes for more than one-half of such taxable year the                 
          principal place of abode, as a member of such household, of his             
          son.  See sec. 2(b)(1)(A).  The term “principal place of abode”             
          is synonymous with “home”.  See sec. 1.2-2(c)(1), Income Tax                
               At trial, petitioner claimed that Aaron resided with him for           
          half of 1997.  The agreement provides that petitioner has custody           
          of Aaron for only 3 nights per week, and at best, 3 days per                
          week.  There is nothing in the record to indicate that Aaron                
          resided with petitioner for more than one-half of 1997.  We hold            
          that petitioner does not qualify for head-of-household filing               
          status for taxable year 1997.                                               
               Reviewed and adopted as the report of the Small Tax Case               
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for respondent.                          

Page:  Previous  1  2  3  4  5  6  7  

Last modified: May 25, 2011