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The second issue is whether petitioner is entitled to head-
of-household filing status under section 2(b). Section 2(b)
defines a head-of-household as an individual taxpayer who (1) is
not married at the close of his taxable year, and (2) maintains
as his home a household which constitutes “for more than one-half
of such taxable year” the principal place of abode of an
unmarried son or daughter of the taxpayer. Sec. 2(b)(1)(A)(i).
An individual maintains a household if he furnishes over half the
cost of maintaining the household. Sec. 2(b)(1). Petitioner was
not married during the year at issue.
The Court is satisfied from the record that petitioner’s two
children lived with him at least from May 30 through the end of
the year 2003. While the two children may have contributed some
assistance in the operation of the household, the Court is
satisfied from the record that petitioner paid the rent,
utilities, and most of the food and other expenses, and whatever
the children provided appears to have been incidental. On this
record, the Court sustains petitioner on this issue.
2(...continued)
at issue and had not attained age 24 as of December 31 of the
year at issue, sec. 151(c)(4) defines “student” as an individual
who, during each of 5 calendar months during the calendar year is
a “full-time” student at the institution. Petitioner’s son’s
transcript issued by the school he attended shows that he was not
a full-time student during the year at issue.
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