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marital problems, the taxpayer moved out of the Fairfax
residence. During 1982, the taxpayer’s husband also moved out of
the Fairfax residence. In 1983, the taxpayer resumed residing at
the Fairfax residence. In 1984, the taxpayer’s husband visited
the Fairfax residence several times on an intermittent basis, he
used the Fairfax residence address for receiving mail, he kept
documents and clothes there, he received telephone messages
there, he had a key to the Fairfax residence, and he came and
went at his convenience. The taxpayer did not file a joint
return with her husband for 1984. The taxpayer did not obtain a
formal termination or separation, and as of the time of trial the
taxpayer was still legally married to her husband.
We concluded that, for purposes of section 66(a), the
taxpayer “did not live apart at all times during the year as
required by statute” for 1984. Costa v. Commissioner, T.C. Memo.
1990-572. We based our holding on the fact that during 1984 the
taxpayer’s husband intermittently resided at the Fairfax
residence. Id.
In Dawkins v. Commissioner, T.C. Memo. 1991-225, during 1987
the taxpayer and his wife were in the process of obtaining a
divorce. During 1987, the taxpayer had not obtained a legal
separation, and the taxpayer, his wife, and his three children
all resided in the same household. The taxpayer and his wife,
however, maintained separate quarters under the same roof.
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