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Moreover, even if it were established that petitioner
furnished more than half of Melissa’s support for 1999,
petitioner has failed to show that either of the alternative
requirements of section 151(c)(1) was satisfied: There is no
evidence showing that (1) Melissa did not have income (perhaps
from a source other than performing) in excess of the exemption
amount ($2,750 for 1999) or, (2) Melissa’s attendance at either
Santa Monica College or the Ivana Chubbek Studios was sufficient
to qualify her as a full-time student as defined in section
1.151-3(b), Income Tax Regs.; and there is no evidence that
either of those schools qualified as an “educational institution”
as defined in section 1.151-3(c), Income Tax Regs.
Petitioner has not shown that she is entitled to a
dependency exemption for Melissa for 1999.
IV. Head of Household Filing Status
On both her original and amended 1999 returns, petitioner
claimed head of household filing status.
Again, due to petitioner’s failure to introduce credible
evidence that she is entitled to claim head of household filing
status, she retains the burden of proof with respect to that
issue. See sec. 7491(a)(1); Rule 142(a).
Section 1(b) imposes a special tax rate on an individual
filing as head of household. Section 2(b)(1), in pertinent part,
defines a “head of household” as an unmarried individual who is
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