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money to his wife for payment of her house rent, which petitioner
contends constituted his providing "accommodations" to the
children. Petitioner also paid for the children's "fillings",
which the Court assumes was for their dental expenses. The two
children were 13 and 14 years of age during the year 2002.
With respect to the first issue, the claimed head of
household filing status, section 2(b) defines a head of household
as an individual taxpayer who (1) is not married at the close of
the taxable year and (2) maintains as his home a household which
constitutes the principal place of abode for more than one-half
of the taxable year of a stepson or stepdaughter of the taxpayer.
Sec. 2(b)(1)(A)(i). Although petitioner was married and not
divorced at the close of the tax year in question, section 2(c)
provides that an individual shall be treated as not married at
the close of the taxable year if such individual is so treated
under section 7703(b). 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 of 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.
Petitioner's spouse did not live with him during the last 6
months of the year 2002. Respondent agrees that petitioner was
entitled to the dependency exemption deductions for the two
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