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deduction for the person under section 151. Sec. 2(b)(1)(A)(ii).
As noted earlier, respondent conceded petitioner’s entitlement to
the child tax credit under section 24. That concession satisfied
the second prong listed in section 2(b)(1)(A)(ii), that the child
was petitioner's dependent, for whom he was entitled to a
deduction under section 151, and she was domiciled with
petitioner for at least 6 months of the taxable year.4 The only
remaining requisite for head of household filing status is
section 2(b)(1), which requires that the household provider be
“not married” at the close of the taxable year. Although
petitioner was married and not divorced at the close of the tax
year in question, under section 7703(b)(3), a taxpayer who
maintains as his home a household which constitutes the principal
place of abode for more than one-half the year a child for whom
he is entitled to a deduction under section 151 is deemed to be
“not married” if, during the last 6 months of the year at issue,
his spouse did not reside with him. Sec. 2(c). Petitioner
4 On his 2000 Federal income tax return, petitioner
claimed Tymiesha Somerville as a dependent. In the notice of
deficiency respondent disallowed the dependency exemption of
$2,800. Neither party addressed this adjustment at trial;
however, respondent conceded petitioner’s entitlement to the sec.
24 child tax credit for which Tymiesha was the qualifying child.
Since sec. 24 provides that a qualifying child means any
individual who, among other requirements not pertinent here, is a
dependent under sec. 151, respondent’s concession of the sec. 24
credit also constitutes a concession that Tymiesha was a
dependent under sec. 151. Therefore, in addition to the other
concessions in supra note 2, petitioner is entitled to the
dependency exemption deduction for the year 2000. Sec.
24(c)(1)(A).
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