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Heretick v. Commissioner
United States Tax Court
T.C. Summ. Op. 2003-129 (2003)
Heretick (plaintiff) and his ex-wife shared one adult daughter, Maggie Elizabeth Heretick (Maggie). Maggie attended the University of Richmond, where she lived in college dormitories and alternated staying with her parents during summer breaks. In May 1999, Maggie graduated from college and took a research position at the Medical College of Virginia. She began renting an apartment in Richmond and visited both her parents from time to time. Heretick and his ex-wife both maintained bedrooms for Maggie at their separate homes, where Maggie kept clothing and some personal items, but she never moved in with either of them. Heretick claimed that he was the head of household for federal income tax purposes in 1999, and the commissioner of internal revenue (defendant) contested that designation.
Rule of Law
Holding and Reasoning (No information provided)
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