- 7 -
generally together at all times. Because Donnell II did not
receive over half of his support from petitioner, Donnell II
cannot be claimed as petitioner’s dependent. Respondent is
sustained on this issue.
The second issue is whether petitioner is entitled to head-
of-household filing status. As relevant here, section 2(b)
defines a head of household as an individual taxpayer who (1) is
not married at the close of the taxable year, and (2) maintains
as his home a household which constitutes “for more than one-half
of such taxable year” the principal place of abode of a son or
daughter of the taxpayer. Sec. 2(b)(1)(A)(i).
The rules provided by section 7703(b) are applicable for
determining an individual’s marital status. Sec. 2(c). Certain
married individuals living apart can be considered unmarried if
three requirements are met. See sec. 7703(b). On this record,
for the year in question, petitioner is considered married.
There was no operative decree of divorce or separate maintenance
between petitioner and Ms. Floyd in 1998. See sec. 2(b)(2)(B).
In addition, petitioner did not maintain as his home a household
that constituted for more than one-half of the taxable year the
principal place of abode of a child with respect to whom
petitioner is entitled to a deduction under section 151. Sec.
7703(b)(1). Petitioner, therefore, does not qualify for head-of-
household filing status under section 2(b) and (c). His proper
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011