- 3 -
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.
Discussion
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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Last modified: May 25, 2011