Show Your Yo It 14 Income Tax Xo No o 4 Anomalous as It 11 may seem seem II a person may be married and anil y t single lIngle for tor the purposes of ot the tho in In- In tax conic law To be allowed allotted an exemption of ot a I married couple must have lived together In the eyes of tho the law for lor the entire taxable year ear However In Inthe inthe Inthe the absence of continuous resi- resi residence resi residence dence together the tho question of whether man and wife wito are aro together depends upon the char char- character char character acter acler of ot the tho separation If oc- oc occasionally oc occasionally the tho husband Is away on business or If tf for tor an any necea necca- nary necca-nary oary separation reason a temporary separation tion exists the full exemption Is allowed The presence of ot a a 0 wll at a sanitarium or her unavoidable able absence because of ill-health ill Ill does not change their status and the full exemption Is allowed the husband But Bul when the tho husband deliberately and continuously makes his home at ono one place and the tho wife at another they are classes as ns single persons an and l leach each Is allowed an exemption of ot 1500 only In the absence of or continuous actual residence together whether a person with dependent relatives Is the head of a 1 family and thel there there- therefore tore there tore fore entitled to an exemption of oC also depends upon the character of the separation If It a father Is se away a on business or n II achild child or other dependent away at schoot or on a visit the common Lome being maintained the ex- ex exemption exemption ex exemption emption applies It If a parent is Ii obliged to maintain his dependent children In a boardinG house white he hives es live elsewhere the exemption may still sUll apply But it If benefactor and dependent needlessly and con con- continuously con continuously live apart tho the status of the tho head of a n family does docs not ex- ex ex exist 1st Irrespective of o the support given |