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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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