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evidence that Shenara, Keturah, Adara, Arthur, or Aaron lived with
him at any time during either 1998 or 1999. Consequently, we
conclude that petitioner has failed to prove that he qualifies for
head of household filing status with respect to his 1998 and 1999
returns, and we sustain respondent’s determination regarding
petitioner’s filing status for those years.
We have carefully considered all remaining arguments made by
the parties for results contrary to those expressed herein, and,
to the extent not discussed above, we reject those arguments as
irrelevant, moot, or without merit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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