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court. The Court holds that petitioner is not entitled to a
dependency exemption deduction for his son for the year 2001.
With respect to the second issue, section 2(b) provides
generally that an individual shall be considered a head-of-
household if, among other requisites not pertinent here, the
taxpayer is not married at the close of the taxable year, and
such individual maintains as his home a household that
constitutes for more than one-half of such taxable year the
principal place of abode, as a member of such household, of an
unmarried son or stepson of the taxpayer. Sec. 2(b)(1)(A)(i).
However, petitioner was married as of December 31, 2001. Under
section 7703(b), petitioner, although not divorced as of that
date, could have qualified for head-of-household if, among other
requisites of section 7703(b) not pertinent here, his spouse had
not been a member of petitioner's household during the last 6
months of the tax year at issue. Petitioner's former wife did
not leave the marital household until July 20, 2001;
consequently, his former spouse was a member of petitioner's
household for a portion of the time in the last 6 months of 2001.
Petitioner, therefore, was married as of the close of the taxable
year 2001 under section 7703(b) and, therefore, does not qualify
for head-of-household filing status.
Petitioner's sole argument on this issue is that he
maintained his home as a household that constituted, for more
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