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At the calendar call, petitioner had been warned to have his
witnesses available to testify at trial, and he made no
explanation of his mother’s absence. Consequently the receipts
are not convincing evidence that petitioner paid even the claimed
amount of rent. Petitioner did not present any witnesses to
corroborate any of his testimony. As petitioner bears the burden
of proof, we must sustain respondent’s disallowance of the
dependency exemption deductions.
The second and third issues for decision are whether
petitioner is entitled to head of household filing status and
whether petitioner is entitled to an earned income credit.
Generally, an individual who is married at the close of the
taxable year is not entitled to head of household filing status.
Sec. 2(b)(1). Similarly, an individual who is married at the
close of the taxable year is not entitled to an earned income
credit if he does not file a joint income tax return with his
spouse for the taxable year. Sec. 32(d). An exception to these
general rules exists but generally applies only if the individual
maintains a household which is the principal place of abode of at
least one child for whom the individual is entitled to a
dependency exemption deduction. Secs. 2(c), 32(d), 7703(b).3
Petitioner was married to Cynthia McGee at all times during
3 Further exceptions exist, but petitioner does not assert,
and nothing in the record indicates, that they may be applicable.
See secs. 2(b)(2), 7703(a).
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