- 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
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