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individuals, including a son. The parties have stipulated that
Alejandro lived with petitioner for only 3 months during 1998.
Thus, petitioner did not provide a household for Alejandro for
more “than one-half of the taxable year”. Petitioner is unable
to file as head of household and must use the filing status of
single.
All arguments made by petitioner but not discussed herein
have been considered and have been found to be without merit.
Accordingly,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011