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lived apart at all times during the last 6 months of the calendar
year, and she had custody of the children, she is the custodial
parent. Sec. 152(e)(1).
Petitioner has not shown that her grandchildren did not
receive over half of their support from their parents. In the
present case, because Ms. Saeed is the custodial parent, she is
treated as providing over half the support of her children for
purposes of section 152(a). Accordingly, petitioner is not
entitled to deductions for dependency exemptions for her
grandchildren for 1999. Sec. 152(e)(1).
Section 1(b) imposes a special tax rate on individuals
filing as “heads of households”. “Head of household” is defined
to include an unmarried individual whose household is maintained
as the principal place of abode for specific family members. If
petitioner provided over half the cost of maintaining as her home
a household that for more than one-half of the year was the
principal place of abode for her daughter or a grandchild, or for
any other person who qualifies as her dependent under section
151, she meets the head of household definition in section
2(b)(1)(A).
Petitioner has not demonstrated that she maintained such a
household. Because petitioner is not entitled to a deduction for
her grandmother under section 151, her grandmother does not serve
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Last modified: May 25, 2011