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Q Erica?
A Uh-huh.
Q And she lived with you here in California?
A Yes.
Q And your sister-in-law and your brother, where
do they live?
A They live in New Jersey.
Q New Jersey. * * *
Respondent argues on brief that the Court generally does not
rely upon an individual taxpayer’s testimony to meet his or her
burden of proof. However, petitioner’s testimony is credible,
uncontroverted, and not improbable. See Diaz v. Commissioner,
58 T.C. 560 (1972) (taxpayer’s testimony sufficient to meet
burden of proof); Am. Underwriters, Inc. v. Commissioner, T.C.
Memo. 1996-548 (same). Contrary to respondent’s argument, the
Court will not disregard petitioner’s uncontroverted testimony
simply because she is an interested witness.
We also conclude from the record that petitioner may file as
head of household. Under section 2(b)(1)(A)(i), an individual
such as petitioner will qualify for head of household filing
status if she maintains as her home a household that is the
principal place of abode of certain family members (e.g., a
daughter) for more than one-half of the taxable year. The record
establishes that petitioner resided with all three of her
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