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clients for his computer and software business is too tenuous to
be persuasive.
In view of the foregoing, we hold for respondent on this
issue.
C. Issue 2. Filing Status
On each of his returns for 1999 and 2000, petitioner listed
his filing status as head of household. In the notice of
deficiency, respondent changed petitioner’s filing status to
single.
As relevant herein, section 2(b)(1)(A)(i) provides that a
taxpayer shall be considered a head of a household if, and only
if, the taxpayer maintains as his home a household which
constitutes for more than half of the taxable year the principal
place of abode, as a member of such household, of a son of the
taxpayer.
During each of the taxable years in issue, petitioner’s son
Chinedu N. Ogu lived with his mother for more than half of the
year.18 This living arrangement was consistent with the divorce
decree granting petitioner’s former spouse the right “to
establish the legal residence of the child”. Accordingly,
18 At trial, the following colloquy between the Court and
petitioner occurred:
THE COURT: All right. Did we understand you to
say that most of the time he stays with the mother?
PETITIONER: Yes. Most of the time he stays with
the mother. Sometimes he stays with me.
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