George H. Richards - Page 12

                                       - 11 -                                         
          which constitutes for more than one-half of the taxable year the            
          principal place of abode of a child as a member of such                     
          household.  Sec. 2(b)(1)(A)(i).  An individual maintains a                  
          household only if he furnishes over half of the costs of                    
          maintaining the household during the taxable year.  Sec. 2(b)(1);           
          sec. 1.2-2(b)(1), Income Tax Regs.  The costs of maintaining the            
          household include property taxes, mortgage interest, utility                
          charges, upkeep and repairs, property insurance, and food                   
          consumed on the premises.  Sec. 1.2-2(d), Income Tax Regs.                  
               An individual who is married shall not be considered married           
          if he is legally separated from his spouse under a decree of                
          divorce or of separate maintenance.  Secs. 2(b)(2)(B) and (c),              
               Petitioner claimed head-of-household filing status on his              
          1997 return.  Respondent has argued (and has the burden of                  
          proving) that petitioner is not entitled to the claimed head-of-            
          household filing status.                                                    
               Although petitioner was married in 1997, he will not be                
          treated as married for purposes of section 2 because, as                    
          discussed above with respect to section 152(e)(1)(A), there has             
          been no argument or facts produced that indicate that petitioner            
          and Ms. Richards were not legally separated under a decree of               
          separate maintenance.                                                       

Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  Next

Last modified: May 25, 2011