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provides that a taxpayer may be considered a head of household if
the taxpayer is not married at the close of the taxable year and
maintains as his or her home a household that constitutes for
more than one-half of the taxable year the principal place or
abode, as a member of the household, of a son or a daughter or a
descendant of a son or a daughter or of certain other dependents
of the taxpayer, subject to exceptions inapplicable here. See
sec. 2(b)(1)(A). In addition, the taxpayer must furnish over
half the cost of maintaining the household for the taxable year.
See sec. 2(b)(1); see also, e.g., Estate of Fleming v.
Commissioner, T.C. Memo. 1974-137 (holding that the definition of
a “household” is determined by all of the facts and circumstances
of a particular case and is not determined solely by physical or
tangible boundaries).
Respondent contends that petitioner has not established that
he maintained a household for purposes of section 2(b), but that
petitioner is part of a larger household established by Ms.
Guzman’s parents, and, therefore, that petitioner does not
qualify as a head of household and is subject to tax at rates
prescribed for single taxpayers. Petitioner contends that the
space in Ms. Guzman’s parents’ house really was a separate one-
bedroom apartment that should itself be considered a household.
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Last modified: May 25, 2011