Donnell Floyd - Page 8

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          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             

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