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their spouses may be treated as not being married at the end of
the taxable year. Secs. 2(c), 32(d), 7703(b). For an individual
to qualify for this treatment, the three requirements of section
7703(b) must be met. The parties agree that petitioner meets the
first two requirements, but disagree as to whether petitioner
meets the third requirement, which requires that “during the last
6 months of the taxable year, such individual’s spouse is not a
member of * * * [the individual’s] household”. Sec. 7703(b)(3).
Petitioner argues that he and Ms. Elsawah were separated
after the Islamic divorce in 1999--when Ms. Elsawah moved into
the basement of the family residence--and that therefore she was
not a member of his household during the year 2000. We disagree
with petitioner. For purposes of section 7703(b), “‘living
apart’ requires a geographical separation and means living in
separate residences; i.e., living under separate roofs.” Chiosie
v. Commissioner, T.C. Memo. 2000-117. This Court declines to
“explore the quality of a marriage or membership in a household
when the parties live under one roof” and to “adopt some form of
constructive absence under the circumstances.” Becker v.
Commissioner, T.C. Memo. 1995-177; see also Chiosie v.
Commissioner, supra.
Petitioner’s argument that he and Ms. Elsawah were living in
separate households is based in part upon his interpretation of
the definition of “living separate and apart” under California
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