- 6 - with regard to AC from sources other than petitioner. No documentation concerning the support of either petitioner’s son or niece was provided. Petitioner failed to establish that he provided more than one-half of the total support for either IC or AC. Additionally, IC’s mother, and not petitioner, is IC’s custodial parent and did not sign a written declaration allowing petitioner to take dependency exemption deduction. For the foregoing reasons, petitioner has not satisfied the burden of proof with regard to the claimed dependency exemptions. Respondent’s determinations disallowing the dependency exemptions are sustained. 2. Head of Household Status Section 1(b) imposes a special income tax rate on an individual filing as head of household. As applied in this context, section 2(b) defines “head of household” as an unmarried individual who maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a son, or “any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151”. Sec. 2(b)(1)(A)(i) and (ii). Because petitioner did not maintain a household which was for more than half the year IC’s principal place of abode and because petitioner is not entitled to the dependency exemptionPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011