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entitled to claim a dependency exemption deduction for his
daughter on his 1998 Federal income tax return.
2. Filing Status
Section 2(b)(1), provides:
(1) In general.--For purposes of this subtitle, an
individual shall be considered a head of a household if, and
only if, such individual is not married at the close of his
taxable year, is not a surviving spouse (as defined in
subsection (a)), and either--
(A) maintains as his home a household which
constitutes for more than one-half of such taxable year
the principal place of abode, as a member of such
household, of--
(i) a * * * daughter * * *.
Since his daughter did not live with petitioner for more
than half of the taxable year, petitioner is not entitled to head
of household filing status for the taxable year 1998.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011