- 10 - abode of a child who is the tax dependent of such individual; (3) the individual furnishes over one-half the cost of maintaining such household during the taxable year; and (4) for the last 6 months of the taxable year, the individual’s spouse is not a member of such household. Petitioners did not file a joint return for either year and were not legally separated under a decree of divorce or separate maintenance. Petitioners assert, however, that they were living apart and that the children lived with Mrs. Buah, thereby satisfying the requirements of section 7703(b). Respondent contends that petitioners lived together during the years at issue. In the alternative, respondent asserts that even if petitioners lived apart and Mrs. Buah maintained a household that was the children’s principal place of abode, Mrs. Buah did not furnish over one-half of the cost of maintaining the household. Petitioners testified they lived apart in 2002 and 2003 and had separate mailing addresses. As we indicated at trial, however, we do not find petitioners’ testimony on this issue to be credible. Petitioners failed to explain why they would purchase a home together if they were separated. The signed loan application, which indicates that petitioners were in fact living together, further undercuts petitioners’ position. In addition, Mr. Buah conceded that although petitioners had separate mailingPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 NextLast modified: November 10, 2007