Tam N. Huynh - Page 14




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          taxable year, and who maintains as his home a household that                
          constitutes for more than one-half of such year the principal               
          place of abode of the taxpayer’s child.  Other provisions of                
          section 2(b) are not relevant to this case.                                 
               A taxpayer is entitled to head of household filing status              
          only if he pays more than half the cost of maintaining the                  
          household during the year.  Sec. 2(b)(1).  The cost of                      
          maintaining a household consists of the “expenses incurred for              
          the mutual benefit of the occupants thereof by reason of its                
          operation as the principal place of abode of such occupants”.               
          Sec. 1.2-2(d), Income Tax Regs.  Such expenses include “property            
          taxes, mortgage interest, rent, utility charges, upkeep and                 
          repairs, property insurance, and food consumed on the premises”,            
          but do not include “the cost of clothing, education, medical                
          treatment, vacations, life insurance, and transportation.”  Id.             
               Respondent’s position in the administrative and litigation             
          proceedings was that petitioner did not establish that he                   
          maintained as his home a household that constituted for more than           
          one-half of 1998 the principal place of abode of his children and           
          that petitioner did not establish that he paid over half the cost           
          of maintaining the household during 1998.                                   
               As stated above, the documents that petitioner sent to                 
          respondent showed that petitioner received housing assistance               
          from HUD of $9,036 during the period between December 1, 1998,              






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