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incarceration and began residing with his mother and aunt,
Shirley Johnson and her child moved in with them. Petitioner
acknowledged that Shirley Johnson held part-time jobs during that
period, although no evidence was presented as to the amount of
her earnings or other sources of support she may have had, nor
was any evidence presented to show what amounts petitioner
provided to his daughter for her support. The home was not owned
by petitioner, although he claimed at trial that he paid the
utilities and the groceries for all the occupants of the home.
Petitioner, however, maintained no records to document the
amounts that were expended by him and, in particular, the amounts
spent for his daughter. His mother and aunt were both receiving
retirement benefits and presumably shared in some of these
expenses. On this record, the Court concludes that petitioner
failed to establish that he provided more than half of La Toya
Johnson's support during 2000. Respondent is sustained on this
issue.
The second issue is whether petitioner is entitled to head-
of-household filing status for the year at issue. Section 2(b)
provides generally that an individual shall be considered a head-
of-household if, among other requisites not pertinent here, such
individual maintains as his home a household that constitutes for
more than one-half of such taxable year the principal place of
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