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2(b)(3)(ii), (c)(1), Income Tax Regs. A taxpayer shall be
considered as maintaining a household only if he or she pays more
than one-half of the cost thereof for the taxable year. Sec.
1.2-2(d), Income Tax Regs.
In the present case, respondent determined that petitioner
was not entitled to head-of-household filing status for 1999 and
2000. Petitioner was married to Vivian Eastman-Kent (hereinafter
Mrs. Eastman-Kent) during the years in issue. We have also
sustained respondent’s determination that Bennard Kent was not
petitioner’s dependent. Either ground precludes petitioner from
being entitled to head-of-household filing status. Respondent’s
determination is sustained.4
3. Moving Expenses
Section 217 permits a deduction for “moving expenses paid or
incurred during the taxable year in connection with the
commencement of work by the taxpayer as an employee or as a self-
employed individual at a new principal place of work.” The term
“moving expenses” does not include any expenses for meals. Sec.
217(b)(1). The term also does not include either the cost of
pre-move househunting trips or the cost of temporary living
4 Respondent’s determination that petitioner is entitled to
filing status of single is inconsistent with the findings in this
record. However, respondent does not argue that petitioner’s
filing status is married filing separately or assert an increase
in deficiency as a result of these findings. We therefore do not
disturb, and indeed accept, respondent’s determination.
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Last modified: May 25, 2011