- 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
Regs.
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
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011