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of Virginia, also at Richmond, and thereafter graduated with a
degree in sports medicine.
During her college career, including the year at issue,
Maggie lived in Richmond, Virginia, in university dormitories.
During summer breaks, she alternated living with petitioner and
her mother. After Maggie received her degree, but before
entering the Medical College of Virginia, she worked on a
research project for one of the professors at the Medical College
of Virginia. About that time, Maggie rented an apartment in
Richmond. Although Maggie occasionally visited both parents from
time to time, she never moved to either petitioner's home or his
former wife's home. Petitioner maintained a room for her at his
home, where Maggie kept clothes and personal belongings.
Petitioner acknowledged, however, he was sure that Maggie had
similar arrangements with his former wife (Maggie's mother).
There is no evidence that Maggie lived with her father, or even
her mother, on a permanent basis, or that she intended to do so
during 1999.
In the notice of deficiency, respondent determined that
Maggie's "principal place of abode" during 1999 was not with
petitioner, and, therefore, petitioner was not entitled to head
of household filing status for that year.
Section 2(b) provides generally that an individual shall be
considered as a head-of-household if such individual is not
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