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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),
7703(a).
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.
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