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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 exemption
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Last modified: May 25, 2011