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married at the close of the taxable year and maintains as his
home a household which constitutes, for more than one-half of
such taxable year, the "principal place of abode" of a son,
stepson, or daughter of the taxpayer (as well as other
individuals not pertinent here). The only question whether
petitioner qualifies for head-of-household filing status is
whether Maggie's principal place of abode was with him during
1999. Petitioner was not married during 1999.
Section 1.2-2(c)(1), Income Tax Regs., provides, in
pertinent part:
The taxpayer and such other person will be considered as
occupying the household * * * notwithstanding temporary
absences from the household due to special circumstances. A
nonpermanent failure to occupy the common abode by reason of
illness, education, business, vacation, military service, or
a custody agreement * * *, shall be considered temporary
absence due to special circumstances. Such absence will not
prevent the taxpayer from being considered as maintaining a
household if (i) it is reasonable to assume that the
taxpayer or such other person will return to the household,
and (ii) the taxpayer continues to maintain such household
or a substantially equivalent household in anticipation of
such return. [Emphasis added.]
The validity of this regulation was upheld by this Court in Grace
v. Commissioner, 51 T.C. 685 (1969), affd. 421 F.2d 165 (5th Cir.
1969).
Section 12(c) of the Internal Revenue Code of 1939 and
section 1(b) of the 1954 Internal Revenue Code, the predecessors
of section 2(b) of the 1986 Code, contained substantially the
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