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is no evidence that petitioner's daughter planned or intended to
return to live with petitioner upon completion of her college
career, nor did petitioner express any real expectation that his
daughter would do so. Blair v. Commissioner, 63 T.C. 214, 220
(1974), affd. 538 F.2d 155 (7th Cir. 1976); Prendergast v.
Commissioner, 57 T.C. 475 (1972), affd. 483 F.2d 970 (9th Cir.
1973).
Therefore, the Court is unable to conclude that it was
reasonable to assume that petitioner's daughter would return to
his household or that petitioner maintained the household in
anticipation of such return as required by section 1.2-2(c)(1),
Income Tax Regs. Accordingly, petitioner does not qualify as
"head-of-household" under the facts and circumstances of this
case. Respondent, therefore, is sustained on this issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011