- 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 mailing
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: November 10, 2007