Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Monday, July 7, 2014

Caring for Fiancé’s Children Does Not Earn Head of Household Status

FamilyThe United State Tax Court recently heard a case where a man supported his fiancé and her two children that he lived with and claimed head of household status. In Frank Baker v. Commissioner, the court found he did not qualify for the claimed status because the children were not his adoptive or biological children and he was not yet married to the children’s mother.

See Theodore H. Waggner, Tax Court Holds Fiancé’s Children Are Not Qualifying Children, Wealth Strategies Journal, July 6, 2014.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.


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