- 7 -
holds, because of the plain language of the statute, that
petitioner is not eligible to claim the child tax credit.
3. Head of Household Filing Status
Respondent determined petitioner's filing status to be
single rather than head of household for 1998 because Grant did
not reside with petitioner for more than one-half of the year.
Section 1(b) imposes a special tax rate on individuals
filing as head of household. As relevant herein, section 2(b)
defines a "head of household" as an unmarried individual who
maintains as his home a household that constitutes the principal
place of abode for a son or daughter for more than half of the
taxable year.
Petitioner has not demonstrated that he maintained such a
household. The parties agree that Mrs. Chandler is Grant's full-
time custodian, and in 1998 petitioner and Mrs. Chandler lived in
separate residences. As previously stated, petitioner had not
seen Grant for 8 years and Grant did not live with him at any
time during 1998.
The evidence petitioner presented fails to establish that he
provided the principal place of abode for Grant for more than
one-half of the year in issue. Moreover, petitioner offered no
evidence to show that he paid more than one-half the cost of
maintaining a household. See sec. 2(b)(1). The Court thus holds
that petitioner is not entitled to head of household filing
status.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011