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investment interest in 1995. We therefore sustain respondent’s
determination.
Petitioner also deducted other expenses of $6,129 on
Schedule A in 1995. At trial, petitioner argued that this amount
arose from an ordinary loss reported on Schedule K-1, Partner’s
Share of Income, Credits, Deductions, Etc., issued by Turtle
Futures Fund, L.P. However, petitioner also deducted the
ordinary loss on Schedule E, thereby giving petitioner two
deductions for the same expense. Petitioner did not establish
that he incurred other expenses of $6,129, and we sustain
respondent’s determination.
4. Filing Status
In order to qualify for head-of-household filing status, a
taxpayer must satisfy the requirements of section 2(b). Pursuant
to that section, and as relevant herein, an individual qualifies
as a head of household if the individual is not married at the
close of the taxable year and maintains as his home a household
that constitutes for more than one-half of the taxable year the
principal place of abode of a descendant of a son or daughter of
the taxpayer. Sec. 2(b)(1)(A)(i). A taxpayer is considered as
maintaining a household only if over half of the cost of
maintaining the household during the taxable year is furnished by
the taxpayer. Sec. 2(b)(1) (flush language). The expenses of
maintaining a household include food consumed on the premises,
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