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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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