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preclude a return to the household. In Hein v. Commissioner,
supra, this Court had construed a “temporary absence due to
special circumstances” (as used in a predecessor of the head of
household regulations presently at section 1.2-2(c)(1), Income
Tax Regs.1) to include an extended confinement in a sanatorium
due to mental and physical illness, even though the prospects of
recovery and return to the household were minimal. The
Commissioner had contended in Hein that, given the claimed
household member's advanced age and poor recovery prospects, her
confinement was not a temporary absence because it was
unreasonable to assume that she would return, presumably relying
on the provision, now codified in section 1.2-2(c)(1), Income Tax
1 The predecessor regulation was at sec. 1.1-2(c) of the
regulations under the Internal Revenue Code of 1954 and earlier
at sec. 39.12-4(c) of Regulations 118 under the Internal Revenue
Code of 1939. The regulation has at all times contained the
following language:
The taxpayer and such other person [i.e., other
occupant of the taxpayer's household] will be
considered as occupying the household for such entire
taxable year notwithstanding temporary absences from
the household due to special circumstances. A
nonpermanent failure to occupy the common abode by
reason of illness, education, business, vacation,
military service, or a custody agreement under which a
child or stepchild is absent for less than six months
in the taxable year of the taxpayer, shall be
considered temporary absence due to special
circumstances. Such absence will not prevent the
taxpayer from being considered as maintaining a
household if (i) it is reasonable to assume that the
taxpayer or such other person will return to the
household * * * .
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