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increased to 24 if the child was a student as defined by section
151(c)(4). Sec. 151(c)(1)(B).
Respondent concedes that petitioner is entitled to claim a
dependency exemption for JM on his 2003 Federal income tax
return. RM attained the age of 20 in 2003. Petitioner concedes
that RM was not a full-time student in 2003, and as such, RM is
not a student within the meaning of section 151(c)(4).
Therefore, petitioner is not entitled to claim RM as a dependent
on his 2003 Federal income tax return.
Accordingly, respondent’s determination, to the extent not
conceded, is sustained.
Head of Household
Petitioner filed as a “head of household” for 2003. In the
notice of deficiency, respondent determined petitioner’s filing
status to be single.
Section 1(b) imposes a special tax rate on individuals
filing as “heads of households”. “Head of household” is defined
in section 2(b) as an unmarried individual who maintained as his
home a household which constitutes for more than one-half of the
taxable year the principal place of abode for specific family
members. See sec. 2(b)(1)(A)(i). A taxpayer is considered to be
maintaining a household only if over half the cost of maintaining
the household during the taxable year is furnished by the
taxpayer. Sec. 2(b).
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Last modified: May 25, 2011