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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.
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Last modified: May 25, 2011