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In the present case, petitioner claimed the credit under
section 21(a) with respect to Brandon and James. We have
concluded, however, that they were not petitioner’s dependents
within the meaning of section 151(c) for the 2001 taxable year.
Accordingly, Brandon and James are not qualifying individuals,
and petitioner is not entitled to the credit for child and
dependent care expenses for 2001. We sustain respondent’s
determination on this issue.
4. Head-of-Household Filing Status
Petitioner filed as a “head of household” for 2001. In
general, section 2(b)(1)(A)(i) provides that a taxpayer shall be
considered a head of a household if, and only if, such taxpayer
is not married at the close of his or her taxable year, is not a
surviving spouse, and maintains as his or her home a household
which constitutes for more than one-half of such taxable year the
principal place of abode, as a member of such household, of a son
or daughter of the taxpayer. If the son or daughter is not
married at the close of the taxable year of the taxpayer, “the
taxpayer may qualify as the head of a household by reason of such
person even though the taxpayer may not claim a deduction for
such person under section 151, for example, because the taxpayer
does not furnish more than half of the support of such person.”
Sec. 1.2-2(b)(3)(i), Income Tax Regs. A taxpayer shall be
considered as maintaining a household only if over half of the
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