Chuks Anthony Mbanu - Page 5

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          at the end of the taxable year and "an individual legally                   
          separated from his spouse under a decree of divorce or of                   
          separate maintenance shall not be considered as married."  Sec.             
          7703(a)(2).  Petitioner does not meet this requirement.  Section            
          7703(b) provides, in pertinent part, that if                                
                         (1) an individual who is married * * *                       
                    and who files a separate return maintains as                      
                    his home a household which constitutes for                        
                    more than one-half of the taxable year the                        
                    principal place of abode of a child * * *                         
                    with respect to whom such individual is                           
                    entitled to a deduction for the taxable year                      
                    under section 151 * * *,                                          
                         (2) such individual furnishes over                           
                    one-half of the cost of maintaining such                          
                    household during the taxable year, and                            
                         (3) during the last 6 months of the                          
                    taxable year, such individual's spouse is not                     
                    a member of such household,                                       
               such individual shall not be considered as married.                    
          These requirements are stated in the conjunctive, and the                   
          requirements of each paragraph must be satisfied.                           
               Petitioner concedes that he was married during 2000 and that           
          his wife lived with him from mid-June through the end of the                
          year.  The Court sustains respondent's determination that                   
          petitioner is not entitled to head of household filing status.              











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