In the Matter of the Appeal of Helmi A. Hisserich

The Internal Revenue Code allowed a taxpayer to claim a son or daughter as a dependent. The Internal Revenue Code defined the word child as an individual who was the son or daughter of the taxpayer. Helmi A. Hisserich (plaintiff) and her domestic partner, Tori Patterson, decided to have a child together. Patterson became pregnant using artificial insemination and eventually gave birth to the child. During their relationship, Patterson and Hisserich shared the burden of parenting and both held themselves out to be parents. Hisserich supported the child and Patterson financially. The couple was unable to marry because California did not recognize same-sex marriages, but they did register their domestic partnership with the county in which they lived. At no time did Hisserich seek legal adoption of the child. Hisserich claimed head-of-household status on her 1997 tax return, listing her child as her dependent. Hisserich stated under penalty of perjury that her child had been living with her and that she was financially responsible for the child. The Franchise Tax Board (the tax board) denied Hisserich’s request on the ground that she did not qualify as a head of household, because she was unmarried and not a natural biological parent of the child. The tax board revised Hisserich’s tax return. Hisserich appealed the decision.