Roland Gyula Szasz - Page 18

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          or other documentary evidence to explain the types of expenses,             
          the amounts he paid, and the frequency of the expenses.                     
          Moreover, there is evidence in the record to suggest that Lorant            
          and Elizabeth also may have received some support from LERC                 
          during the years in issue, which information was not reflected in           
          the worksheet nor refuted at trial.                                         
               Although we do not doubt that petitioner may have                      
          contributed towards the support of his parents, petitioner failed           
          to show the extent of such support.  On the basis of the record,            
          we decline to accept petitioner’s unsupported assertion that he             
          provided over half of his parents’ support.  See Tokarski v.                
          Commissioner, 87 T.C. 74, 77 (1986).  Respondent’s determination            
          on this issue is therefore sustained.                                       
               D.  Head-of-Household Filing Status                                    
               On each of his returns for 1998 and 1999, petitioner listed            
          his filing status as head-of-household.  In the notice of                   
          deficiency, respondent changed petitioner’s filing status to                
          single.                                                                     
               A taxpayer is considered a head-of-household if either:  (1)           
          The taxpayer maintains as his or her home a household that                  
          constitutes, for more than one-half of the taxable year, the                
          principal place of abode of an individual who qualifies as the              
          taxpayer’s dependent under sections 151 and 152, or (2) the                 
          taxpayer maintains a household that constitutes the principal               






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