Rudolph Stephen Heretick, Jr. - Page 8

                                        - 7 -                                         

          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.                                                             













Page:  Previous  1  2  3  4  5  6  7  8  

Last modified: May 25, 2011