Xhevair Ferko - Page 4

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          resided in the same house on Cambria Street in Philadelphia,                
          Pennsylvania until November 21, 2004,3 when they moved to                   
          Englewood Street in Philadelphia, where they continue to live in            
          the same house.  The Cambria Street residence consisted of three            
          bedrooms, one kitchen, a living room, a dining room, and two                
          entrances.  The Englewood Street residence is similar, but                  
          slightly larger.  Both houses are single family residences.                 
          1.   Head of Household Filing Status                                        
               Section 2(b) defines head of household.  As relevant here,             
          section 2(b)(1) provides that an individual shall be considered a           
          head of a household if such individual is not married at the                
          close of the taxable year.  An individual shall be treated as not           
          married at the close of the taxable year if such individual is so           
          treated under the provisions of section 7703(b).  Sec. 2(c).                
               Section 7703(b) provides that an individual who is married             
          shall not be considered as married if four requirements are                 
          satisfied:  (1) The individual files separately; (2) the                    
          individual 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 who is the tax dependent of such individual; (3)           

               3 Petitioner originally testified that the family moved on             
          Nov. 21, 2005, but the rest of the record establishes Nov. 21,              
          2004, as the date they moved.  We treat Nov. 21, 2004, as the               
          date of the move.                                                           

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