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household that constitutes the principal place of abode of an
unmarried son or daughter. Sec. 2(b)(1).
Section 2(b)(1) clearly states that “an individual shall be
considered a head of a household if, and only if, such individual
is not married at the close of his taxable year”. Petitioner has
the burden of proving that he was unmarried. Rule 142(a).
The record is clear that petitioner was still married to Ms.
Neal at the close of the taxable year 2003. First, both
petitioner and Ms. Neal testified that they were still married as
of the date of trial. Second, we are unconvinced from our review
of the record before us that petitioner and Ms. Neal were
separated and maintaining separate households during the year in
issue. See secs. 2(c), 7703(b). Although the lease contained in
the record specifies that all rents were to be paid to Ms. Neal,
neither petitioner nor Ms. Neal produced any proof at trial that
petitioner paid the rent on the Kenosha apartment. Petitioner
did not produce any evidence that he paid any costs associated
with the maintenance of the Kenosha apartment, including garbage
collection costs, cable television, or telephone service.10
When asked by the Court why petitioner did not bring any
proof of his residence in 2003 to Court, petitioner replied that
he only brought those documents listed in a letter provided to
10 According to the lease, the rent for the unit covered all
utilities. Cable, television, telephone, and garbage collection
costs were the responsibility of the lessee.
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Last modified: March 27, 2008