Jorge Gallardo - Page 8

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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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