Marvin B. Hubbard - Page 7

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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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