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at the end of the taxable year and "an individual legally
separated from his spouse under a decree of divorce or of
separate maintenance shall not be considered as married." Sec.
7703(a)(2). Petitioner does not meet this requirement. Section
7703(b) provides, in pertinent part:
SEC. 7703(b). Certain Married Individuals Living
Apart.--For purposes of those provisions of this title which
refer to this subsection, if–
(1) an individual who is married * * * and who
files a separate return maintains as his home a
household which constitutes for more than one-half of
the taxable year the principal place of abode of a
child * * * with respect to whom such individual is
entitled to a deduction for the taxable year under
section 151 * * *,
(2) such individual furnishes over
one-half of the cost of maintaining such
household during the taxable year, and
(3) during the last 6 months of the
taxable year, such individual's spouse is not
a member of such household,
such individual shall not be considered as married.
These requirements are stated in the conjunctive, and the
requirements of each paragraph must be satisfied.
Petitioner concedes that he was married during 2000 and that
his wife lived with him from mid-June through the end of the
year. The Court sustains respondent's determination that
petitioner is not entitled to head of household filing status.
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Last modified: November 10, 2007