- 9 -
testimony. In fact, petitioner’s mother’s letter contradicts
petitioner’s testimony that he was the custodial parent of KH.
Therefore, we conclude that petitioner has not established that
he was the custodial parent of KH for taxable year 2002.
Further, petitioner has not offered into evidence any document
that would constitute a valid written declaration under section
152(e)(2) releasing the claim to the dependency exemption
deduction with respect to KH. Petitioner, therefore, is not
entitled to the dependency exemption deduction for taxable year
2002 with respect to KH. Secs. 151(a), (c), and 152(a).
Respondent’s determination on this issue is sustained.
2. Head of Household
As previously stated, petitioner claimed head-of-household
filing status on his 2002 Federal income tax return. Respondent
changed the filing status to single in the notice of deficiency.
Section 1(b) imposes a special income tax rate on an
individual filing as head-of-household. As relevant herein,
section 2(b) defines a “head-of-household” as an unmarried
individual who maintains as his or her home a household which
constitutes for more than one-half of the taxable year the
principal place of abode of a child of the taxpayer. Sec.
2(b)(1)(A)(i).
As previously stated, petitioner is unable to establish that
his residence, his parents’ home, constituted the principal place
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011