- 5 -
for his children for more than half the taxable year. Sec.
2(b)(1).
On the basis of all the evidence, we conclude that
petitioner did not maintain a home that served as the principal
place of abode for the children for any part of 2001. We sustain
respondent’s determination that petitioner’s proper filing status
for 2001 is single.2
Decision will be entered
for respondent.
2 Respondent has not raised and we do not consider any issue
as to whether petitioner’s proper filing status for 2001 should
be married filing separately.
Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011