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Income Tax Regs. Petitioner has failed to show that he provided
over half of the children’s support during the year in issue.
See Rule 142(a); Welch v. Helvering, 290 U.S. 111 (1933).2 We
therefore sustain respondent’s disallowance of the dependency
exemption deductions.
The second and third issues for decision are whether
petitioner is entitled to head of household filing status and
whether petitioner is entitled to an earned income credit.
Generally, an individual who is married at the close of the
taxable year is not entitled to head of household filing status.
Sec. 2(b)(1). Similarly, an individual who is married at the
close of the taxable year is not entitled to an earned income
credit if he does not file a joint income tax return with his
spouse for the taxable year. Secs. 32(d), 7703(a). An exception
to these general rules exists, but generally applies only if the
individual maintains a household which is the principal place of
abode of at least one child or stepchild for whom the individual
is entitled to a dependency exemption deduction. Secs. 2(c),
32(d), 151(c)(3), 7703(b)(1).3
2Sec. 7491(a) does not shift the burden of proof in this
case because petitioner has not presented credible evidence
concerning the support of the children and payment of their
expenses. Sec. 7491(a)(1).
3Further exceptions apply, but petitioner does not assert--
and nothing in the record indicates--that they may be applicable.
(continued...)
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