Rafael Manzueta - Page 5

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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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