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We concluded that, for purposes of section 152(e), the
taxpayer and his wife were not “living apart” because they lived
under the same roof. Dawkins v. Commissioner, T.C. Memo. 1991-
225. In determining what “living apart” meant, we referred to
several cases that considered what living apart meant in the
context of alimony payments and being separated (sections 71 and
215). Id. In those cases, courts held that “living apart” meant
living in separate residences. Lyddan v. United States, 721 F.2d
873, 876 (2d Cir. 1983); Washington v. Commissioner, 77 T.C. 601,
605 (1981) (a Court-reviewed decision, disagreeing with the U.S.
Court of Appeals for the Eighth Circuit’s holding in Sydnes v.
Commissioner, 577 F.2d 60 (8th Cir. 1978), revg. 67 T.C. 170
(1977), that taxpayers could be treated as separated when both
are living under the same roof); Coltman v. Commissioner, T.C.
Memo. 1991-127, affd. 980 F.2d 1134 (7th Cir. 1992).
Additionally, we have explored the concept of living apart
as it related to sections 2 and 7703. As it relates to these
sections, we held that living apart required geographical
separation and living in separate residences. Chiosie v.
Commissioner, T.C. Memo. 2000-117; Hopkins v. Commissioner, T.C.
Memo. 1992-326.
Furthermore, prior to amendment by section 121 of the Tax
Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2109, section 85(b)
defined a “base amount” for purposes of computing the taxable
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