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their support in 2000. Sec. 152(a); see Lilley v. Commissioner,
T.C. Memo. 1989-602 (taxpayer is entitled to dependency exemption
based upon his credible testimony that he supplied over half of
the support for his daughter). Further, we hold that petitioner
is entitled to a deduction for the exemption amount for Rebekah
and Michael because Rebekah and Michael are children of
petitioner who have not attained the age limits provided for in
section 151(c)(1)(B).
Head-of-Household Filing Status
In order to qualify for head-of-household filing status,
petitioner must satisfy the requirements of section 2(b).
Pursuant to section 2(b), and as relevant therein, an individual
qualifies as a head of household if the individual is not married
or a surviving spouse at the close of the taxable year and
maintains as his home a household that constitutes for more than
one-half of the taxable year the principal place of abode of a
son or daughter. Sec. 2(b)(1)(A)(i). Further, a taxpayer
“maintains a household” if over half of the cost of maintaining
the household is furnished by the taxpayer. Sec. 2(b)(1).
We conclude that petitioner qualifies for head-of-household
filing status because she is not married or a surviving spouse,
her home was a household that constituted for more than one-half
of 2000 the principal place of abode for her son and daughter,
Michael and Rebekah, respectively, and petitioner credibly
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