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Head of Household Filing Status
Section 1(b) grants a special tax rate for any individual
who qualifies as filing as “head of household”. As pertinent
here, “head of household” is defined in section 2(b) as an
unmarried individual who maintains as his home a household that
constitutes for more than one-half of the taxable year the
principal place of abode for, inter alia, a son. Sec.
2(b)(1)(A). Petitioner has stipulated that Tyrone did not live
with him during 2002. Similarly, on his Form 1040A, petitioner
indicated that Tyrone did not live with him. Petitioner is not
entitled to claim head of household filing status for 2002.
Dependency Exemption
At trial, petitioner insisted repeatedly that he had not
claimed Tyrone as his dependent for 2002 and stated that he did
not wish to claim Tyrone as his dependent. Accordingly,
respondent’s brief does not address the dependency issue other
than to note petitioner’s concession. In his answering brief,
petitioner states incongruously that he “never conceded any such
thing. I never claimed him as dependent”. Petitioner contends
that “he is entitle [sic] to an exemption for my son even though
this petitioner never claim [sic] him as a dependent for 2002, or
the last twenty-five years, as well.”
Insofar as we are able to understand petitioner’s position,
he seems to believe that he is entitled to claim a $3,000
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Last modified: May 25, 2011