Frederick Leroy McGee, Jr. - Page 10




                                        - 9 -                                         

          States, 381 U.S. 68, 72 (1965); Massaglia v. Commissioner, 286              
          F.2d 258, 262 (10th Cir. 1961), affg. 33 T.C. 379 (1959).  While            
          it is unfortunate that petitioner may have received unhelpful or            
          incorrect tax advice from an IRS employee, that advice does not             
          have the force of law and is not binding on the respondent or               
          this Court.                                                                 
               Because there is no corroborating evidence to substantiate             
          petitioner’s claimed dependency exemption deductions for the                
          years at issue, we hold that petitioner is not entitled to the              
          dependency exemption deductions for the 1997 and 1998 taxable               
          years.  Respondent is sustained on this issue.                              
          Head of Household Status                                                    
               According to the relevant part of section 2(b), a taxpayer             
          shall be considered a head of household if such individual (1) is           
          not married at the close of the taxable year, and (2) maintains             
          as his home a household which constitutes for more than one-half            
          of the taxable year the principal place of abode of a son or                
          daughter of the taxpayer.  Sec. 2(b)(1)(A)(i).  Thus, petitioner            
          must establish that Adam and Jordan lived in petitioner’s home              
          for more than 6 months in both 1997 and 1998.                               
               Because we determined above that Adam and Jordan were not in           
          the physical custody of petitioner for more than half of each               
          year at issue, petitioner could not have maintained a household             
          that was Adam and Jordan’s principal place of abode for more than           





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011