- 7 -
At first blush, petitioner appears to fall within the
literal language of section 7703(b).6 However, it is clear that
the section is not applicable to petitioner. In this regard,
section 1.7703-1(b)(5), Income Tax Regs., provides that “An
individual’s spouse will be considered to be a member of the
household during temporary absences from the household due to
special circumstances.” The regulation goes on to provide that
“A nonpermanent failure to occupy such household as his abode by
reason of * * * military service shall be considered a mere
temporary absence due to special circumstances.”7
In the present case, Mr. Pilgram was admittedly away at sea
for an extended period of time. Nevertheless, his absence from
the household is considered temporary because it was reasonable
to assume that he would return to the household and occupy it as
6 Respondent implies that petitioner may not satisfy the
requirement that the taxpayer furnish over one-half of the cost
of maintaining a household during the taxable year because
petitioner paid no rent or utilities for military housing during
1998. However, we do not regard the matter as determinative.
7 The provisions of sec. 1.7703-1(b)(5), Income Tax Regs.,
are discussed in IRS Pub. 501, Exemptions, Standard Deduction,
and Filing Information. There is a cross-reference to that
matter in the discussion regarding married individuals living
apart in the 2000 edition of Pub. 596, Earned Income Credit. The
record does not disclose whether the same cross-reference
appeared in the 1998 edition of Pub. 596 upon which petitioner
relies. However, even if the publication were misleading, the
sources of authoritative law in the tax field are the statute and
regulations and not Government publications. See Casa De La
Jolla Park, Inc. v. Commissioner, 94 T.C. 384, 396 (1990), and
cases cited therein.
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