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testified that during both years in issue, the children visited
petitioner on weekends and “about two or three weeks during the
summertime”. Otherwise, they lived with Ms. Jones. Obviously,
Ms. Jones had physical custody of the children for the greater
portion of each year. Sec. 1.152-4(b), Income Tax Regs.
Accordingly, we hold that petitioner is not entitled under
sections 151(a) and 152(e) to claim Anthony or Shenika as
dependents for 1997 and Anthony as a dependent for 1998.
We next consider whether petitioner is entitled to head of
household filing status for 1997 and 1998. Respondent determined
that petitioner’s proper filing status for both tax years at
issue is single.
Section 2(b), in relevant part, defines head of household as
an unmarried taxpayer who maintains as his home a household which
constitutes for more than one-half of such taxable year the
principal place of abode of a person who is an unmarried son or
daughter of the taxpayer. Sec. 2(b)(1)(A)(i). We have found
that Ms. Jones had physical custody of Anthony and Shenika for
the greater portion of each year. Accordingly, we hold that
petitioner is not entitled to head of household filing status for
either year in issue. Respondent’s determination as to this
issue is sustained.
We must consider whether petitioner is entitled to credits
for child and dependent care expenses in the amounts of $780 in
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