- 7 -
(2) such individual furnishes over one-half of the
cost of maintaining such household during the taxable
year, and
(3) during the last 6 months of the taxable year,
such individual’s spouse is not a member of such
household,
such individual shall not be considered as married.
These requirements are stated in the conjunctive, and the
requirements of each paragraph must be satisfied. We are willing
to assume, but do not decide, that petitioner satisfies the
requirements of paragraphs (1) and (2). We find, however, that
petitioner’s wife was a member of his household.2 Regardless of
what the sleeping arrangements may have been and where the
household was, petitioner’s wife, Camelite, was very much a part
of his household. By his own testimony, petitioner paid
virtually all of the expenses for his family. Camelite prepared
meals for the family, and, it appears to us, shared with
petitioner the raising of all three children. We conclude that
she and petitioner shared the same household.
We have seen an increasing number of cases where there
have been alleged convoluted living arrangements that have no
discernable substance except for attempts to take advantage of
tax deductions and credits. Often this results from advice given
by tax return preparers who know better. This is a dangerous
2 Sec. 7491 dealing with the burden of proof has no application
to this case because petitioner has not satisfied the
requirements of sec. 7491(a).
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011