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the total cost of maintaining petitioner’s household during 1998,
or what portion of that cost was furnished by petitioner.
Consequently, we are unable to determine whether petitioner
furnished more than one half of the cost of maintaining her
household during 1998. It follows that petitioner does not
qualify as a head of household for that year.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing and respondent’s concession of
petitioner’s entitlement to the earned income credit claimed on
her 1998 return,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011