- 7 -
25 T.C. 1043 (1956) (determining that tuition paid by the State
for child care was not treated as paid by taxpayer parents);
Turecamo v. Commissioner, supra.
We conclude that petitioner provided over one-half of Ayla’s
support in 1997 and 1998. Accordingly, petitioner is entitled to
the dependency exemption deduction for both 1997 and 1998.
The next issue is whether petitioner is entitled to head-of-
household filing status. In order to qualify for head-of-
household filing status, petitioner must satisfy the requirements
of section 2(b). Under section 2(b), an unmarried person may
claim head-of-household status if the taxpayer maintains as her
home a household which constitutes the principal place of abode
of, inter alia, a daughter of the taxpayer for more than one-half
of such taxable year. A taxpayer is considered the head of a
household if she is not married, not a surviving spouse, and if,
among other choices, she maintains as her home a household which
constitutes the principal place of abode of an individual,
including a daughter of the taxpayer. Sec. 1.2-2(b)(1), (3),
Income Tax Regs.
Maintaining a household requires paying more than one-half
of the expenses of the household for the taxable year. Sec. 1.2-
2(d), Income Tax Regs. Expenses include property taxes, mortgage
interest, rent, utility charges, upkeep and repairs, property
insurance, and food consumed on the premises, but do not include
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011