DocketNumber: Docket No. 6524-80.
Citation Numbers: 42 T.C.M. 605, 1981 Tax Ct. Memo LEXIS 330, 1981 T.C. Memo. 414
Filed Date: 8/10/1981
Status: Non-Precedential
Modified Date: 11/21/2020
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY,
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
At the time he filed his petition in this case, petitioner Arthur J. Johnson was a legal resident of the Bronx, in New York City, N.Y.
Petitioner lives and works in New York City. He was divorced in 1976.
Petitioner's daughter Patricia, age 22, was a full-time student at the University of Virginia School of Nursing, in Charlottesville, Va., during both the spring and fall semesters of 1977. She maintained an apartment in Charlottesville where she resided during all of 1977. Petitioner paid for his daughter's tuition and living expenses during 1977 including the cost of her apartment. Patricia graduated as a Bachelor of Science in Nursing in 1978, and later thay year she went to work for the United States Public Health Service on an Indian reservation in Arizona.
Petitioner was a member of*332 the Army Reserves, and in November 1977 he attended two weeks of annual training in the general area of Washington, D.C. During that time petitioner spent two nights at Patricia's apartment in Charlottesville. Except for those two nights at Patricia's apartment and some work-related travel, petitioner resided at his regular quarters in the Bronx during all of 1977.
Petitioner filed his 1977 return as an unmarried head of household and calculated the amount of his tax accordingly. In his notice of deficiency, respondent determined petitioner did not qualify as a head of household and recomputed his tax under section 1(c), which applies to "unmarried individuals."
OPINION
The only question presented is whether petitioner was a "head of household" under sections 1(b) and 2(b) during 1977.
Under section 1(b), heads of households are taxed at lower rates than are other unmarried individuals under section 1(c). Section 2(b)(1) defines the term "head of household" in pertinent part as follows:
(b) Definition of Head of Household.--
(1) In general.--For purposes of this subtitle, an individual shall be considered a head of a household if, and only if, such individual is not*333 married at the close of his taxable year, * * * and * * *
(A) maintains
(i) a son, stepson, daughter, or step-daughter of the taxpayer, * * * [Emphasis added.]
The critical issue in this case is whether Patricia's apartment in Virginia can be considered petitioner's home or household. If so, the remaining requirements of the statute appear to be satisfied.
Petitioner argues he had two residences during 1977, one in Virginia and one in New York City. He contends that Patricia's apartment should be considered his household because he paid for it.
Petitioner's position is without merit. Patricia's apartment can by no stretch of the imagination realistically be considered petitioner's home. Moreover,
the household must actually constitute the home of the taxpayer for his taxable year. * * * It is not sufficient that the taxpayer maintain the household without being its occupant. The taxpayer and such other person must occupy the household for the entire taxable year of the*334 taxpayer.
The validity of the above regulations was upheld by this Court in
*335 We have carefully considered petitioner's other arguments, and we find them to be without merit.
To reflect the foregoing,
1. Unless otherwise indicated, all section references are to the Internal Revenue Code of 1954, as amended and in effect for 1977, the year in issue.↩
2. We also note that petitioner previously litigated the issue presented herein in