James J. Hogan - Page 17




                                       - 16 -                                         
          is single.                                                                  
               Section 2(b), in relevant part, defines head of household as           
          an unmarried taxpayer who maintains as his home a household which           
          constitutes for more than one-half of such taxable year the                 
          principal place of abode of a person who is an unmarried son or             
          daughter of the taxpayer.  Sec. 2(b)(1)(A)(i).  The term                    
          “principal place of abode” is synonymous with “home”.  Sec. 1.2-            
          (2)(c)(1), Income Tax Regs.  A taxpayer shall be considered as              
          maintaining a household only if he pays more than one-half the              
          costs of the household.  Sec. 1.2-2(d), Income Tax Regs.  The               
          costs of maintaining a household include property taxes, mortgage           
          interest, rent, utility charges, upkeep and repairs, property               
          insurance, and food consumed on the premises.  Id.                          
               During the taxable years at issue, Jamie was a full-time               
          student at Penn State University.  In 1996 and 1997, Jamie                  
          remained at college during the summer months as a participant in            
          the ROTC program.  Petitioner testified that “for the most part             
          [Jamie] wasn’t in the area at all.  She was away at college.”               
          Petitioner, although unmarried during the taxable years in issue,           
          has not met the requirements to file as head of household.                  
          Petitioner lived in Ms. Hughes’ residence during the years in               
          issue.  Petitioner testified that he paid weekly child support to           
          his former wife during the taxable years in issue.  Petitioner              
          did not offer evidence that he provided more than one-half the              
          costs of maintaining a household for himself and Jamie.                     





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