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Pressley, Tyra, and Ms. Stackhouse were not petitioner’s
dependents. Moreover, although Jaleisha lived with petitioner
for more than one-half of the year during 1999 and 2000,
petitioner has not provided any evidence that he paid more than
one-half of the cost of maintaining a household during the
relevant taxable years.5 Accordingly, petitioner is not entitled
to head-of-household filing status for 1999 and 2000, and to that
extent, we sustain respondent’s determination.
Respondent also determined that petitioner is entitled to a
filing status of married filing separately for the taxable years
in issue. However, respondent’s determination is inconsistent
with petitioner’s testimony that he was not married to either Ms.
Stackhouse or Ms. Pressley. And while the record seems to
indicate that petitioner was single during the 1999 and 2000
taxable years, respondent did not argue at the time of trial that
petitioner’s filing status was married filing separately. We
therefore conclude that petitioner is entitled to the filing
status of single for the years in issue.
4. Child Tax Credit
Section 24(a) provides for a “credit against the tax * * *
for the taxable year with respect to each qualifying child of the
5 Other individuals who lived with petitioner, such as Ms.
Pressley and Ms. Stackhouse, could have paid more than one-half
of the cost of maintaining the household during the years in
issue.
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