Diallo v. Comr., T.C. Memo. 2011-300

(petitioner denied head-of-household filing status for tax years that various members of extended family lived with him; petitioner could not prove that he provided over one-half of cost of maintaining household; but, petitioner could claim dependency deductions for two minor nieces; petitioner also had unreported income and court upheld IRS bank deposit method of reconstructing petitioner's income along with petitioner's profit and loss statements from limousine-driving business no additional Schedule C deductions allowed).