Harlan Lunsford

All this bit about "treating a particular event", meaning to come up with your own definition, puts me in mind of a client one time who wanted to claim Head of Household. so I read her the law, in particular about how one is "considered unmmaried"... etc etc, you've read that before I'm sure. She of course had not maintained her separate household without him for the last six months of the year of course, BUT.... she "considered herself " unmarried, because, after all, he comes and he goes as he pleases, and isn't there half the time.