Scott Lynd Symonds - Page 10

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          must (a) be unmarried at the end of the taxable year, (b) not be            
          a surviving spouse, and (c) maintain as the taxpayer’s home a               
          household that constitutes for more than one-half of the taxable            
          year the principal place of abode of a son or daughter of the               
          taxpayer.  Sec. 2(b)(1)(A)(i).                                              
               The parties have stipulated that Ms. Peterson had physical             
          custody of AH for more than one-half of the year.  It follows,              
          therefore, that petitioner is not entitled to claim head-of-                
          household filing status.  We sustain respondent’s determination             
          with respect to this issue.                                                 
               Furthermore, we have considered all of the other arguments             
          made by petitioner, and, to the extent that we have not                     
          specifically addressed them, we conclude they are without merit.            
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                             Decision will be entered                 
                                        for respondent.                               

















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