Fernando D. Rivera - Page 6

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          petitioner’s mother, and petitioner’s brother.  Taking into                 
          account petitioner’s income, the amount of his brother’s income,            
          the amount of Social Security benefits received by petitioner’s             
          mother, and the fact that petitioner’s nephews lived in                     
          petitioner’s mother’s house, it is unlikely that petitioner                 
          contributed more towards the support of his nephews than the                
          combined contributions of his mother and brother.  Although                 
          petitioner generously provided food, clothing, and other items of           
          support for his nephews during 1997, he failed to establish that            
          the total amount of the support that he provided exceeded the               
          support his nephews received from other sources; namely, his                
          brother, his mother and, with respect to two of them, themselves.           
          Consequently, petitioner is not entitled to dependency exemption            
          deductions for his nephews, and respondent’s determination in               
          this regard is sustained.                                                   
          2. Filing Status                                                            
               Petitioner filed his 1997 return as a head of household.               
          Under the circumstances, because petitioner is not entitled to a            
          dependency exemption deduction for at least one of his nephews,             
          he does not qualify as a head of household.  Sec. 2(b)(1)(A)(ii).           
          Respondent’s determination changing his filing status from head             
          of household to single is sustained.                                        

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