- 11 - taxable year, the principal place of abode of an individual who qualifies as the taxpayer’s dependent under sections 151 and 152, or (2) the taxpayer maintains a household that constitutes the principal place of abode of the taxpayer’s father or mother but only if such parent qualifies as the taxpayer’s dependent under sections 151 and 152. Sec. 2(b)(1). We have already held that petitioner is not entitled to an allowance for a dependency exemption for any of his relatives in 1996 and 1997. Accordingly, petitioner does not qualify as a head of household for either of those years. Sec. 2(b)(1). Because petitioner was unmarried, his filing status is “single”, see secs. 1(c), 3(c), and he is entitled to the standard deduction applicable to that particular filing status; see sec. 63(c). Respondent’s determination in this regard is therefore sustained. In order to reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011