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as his “common law wife”.3 Ms. Lloyd also has three children.
During 2003, one of the children, I.L., resided solely with
petitioner and Ms. Lloyd. The other two children resided with
Ms. Lloyd’s mother. I.L. was 14 in 2003 and attended school full
time. Petitioner and Ms. Lloyd provided all of I.L.’s support
during the year at issue.
Petitioner filed timely his 2003 Federal income tax return
electronically. Petitioner filed as head-of-household and also
claimed the section 32 earned income credit. Finally, petitioner
claimed dependency exemptions for both I.L. and Ms. Lloyd, which
respondent conceded at trial.
With respect to the first issue, the claimed head-of-
household filing status for the year 2003, section 2(b) defines a
head-of-household as an individual taxpayer who (1) is not
married at the close of the taxable year and (2) maintains as his
home a household that constitutes for more than one-half of the
taxable year the principal place of abode of any person who is a
dependent of the taxpayer, if the taxpayer is entitled to a
deduction for such person under section 151. Sec.
2(b)(1)(A)(ii). As noted earlier, petitioner was not legally
3Louisiana, petitioner’s State of residence, does not
recognize the doctrine of common-law marriage. La. Civ. Code
Ann. art. 87 (1999); Liberty Mut. Ins. Co. v. Caesar, 345 So. 2d
64 (La. Ct. App. 1977). Petitioner, therefore, for purposes of
this case, is treated as unmarried. Von Tersch v. Commissioner,
47 T.C. 415, 419 (1967); Rev. Rul. 58-66, 1958-1 C.B. 60.
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