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Tyra, and Ms. Stackhouse for the 1999 and 2000 taxable years and
for Jaleisha for the 2000 taxable year. However, we conclude
that, under the special support test of section
152(e)(1)(A)(iii), petitioner is entitled to the dependency
exemption deduction for Jaleisha for the 1999 taxable year.
3. Filing Status
To qualify as a head of household, a taxpayer must satisfy
the requirements of section 2(b). Under section 2(b), a taxpayer
shall be considered a head of household if he or she is not
married at the close of the taxable year, is not a surviving
spouse, and, among other choices, maintains as his or her home a
household which constitutes for more than half of such taxable
year the principal place of abode, as a member of such household,
of either an unmarried daughter of the taxpayer or any other
person who is a dependent of the taxpayer if the taxpayer is
entitled to a deduction for the taxable year for such person
under section 151. Sec. 2(b)(1)(A); sec. 1.2-2(b)(3)(ii),
(c)(1), Income Tax Regs. A taxpayer shall be considered as
maintaining a household only if he or she pays more than one-half
of the cost thereof for the taxable year. Sec. 1.2-2(d), Income
Tax Regs.
In the present case, respondent determined that petitioner
was not entitled to head-of-household filing status for 1999 and
2000. We have sustained respondent’s determination that Ms.
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