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2. Head-of-Household Filing Status
Petitioner maintained her home as Norris’s principal place
of abode for more than half of 2000. Accordingly, petitioner is
entitled to head of household filing status for 2000. See secs.
1(b) and 2(b)(1); sec. 1.2-2(b)(1) and (b)(3)(i), Income Tax
Regs.
Decision will be entered
for petitioner.
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Last modified: May 25, 2011