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the meaning of section 86(c)(1)(C)(ii), is an issue of first
impression.3
We do not find any ambiguity in the language “at all times
during the taxable year.” “All” means “whole”, “entire”, “each
and every one”, or “each and every thing”.4 Webster’s II New
Riverside University Dictionary 93 (1994).
Neither the statute nor the legislative history defines what
“live apart” means. See S. Rept. 98-23, at 27 (1983), 1983-2
C.B. 326, 328; H. Conf. Rept. 98-47, at 122 (1983), 1983-2 C.B.
336, 340. Similar language to that contained in section
86(c)(1)(C)(ii) is contained in sections 22(e)(1), 66(a)(2)(A),
152(e)(1)(A)(iii), 219(g)(4)(B), and 469(i)(5)(B)(ii).
Therefore, we look to the case law interpreting the phrase “live
apart” contained in those sections.
In Costa v. Commissioner, T.C. Memo. 1990-572, in 1970 the
taxpayer and her husband purchased a residence located in
Fairfax, California (Fairfax residence). In 1982, as a result of
3 The resolution of this issue does not depend on which
party has the burden or proof. We resolve this issue on the
basis of a preponderance of evidence in the record.
4 We note that this construction is supported by the
legislative history, which provides that the base amount is “zero
in the case of a married individual filing a separate return,
unless he or she lived apart from his or her spouse for the
entire taxable year”. S. Rept. 98-23, at 27 (1983), 1983-2 C.B.
326, 328 (emphasis added).
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