Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 34

After his divorce, Brown paid the expenses of maintaining the family home, which continued to be the principal residence of his ex-wife and their three children. Thus, he owns the house, but he no longer lives there. Instead, Brown maintains another home as his principal residence. Can Brown claim headof- household status, assuming that the divorce decree grants him the dependency exemptions for his children