For several years, Chester, a widower, has maintained ahousehold in which he and his aunt, Heloise, live. As theaunt has no income, Chester claims her as his dependent. In earlyJune 2004, Heloise is admitted to a medical facility for treatmentof a mental disorder. In January 2005, Heloise unexpectedlydies while still in the facility.
In completing his Federal income tax return for both 2004 and2005, Chester intends to file as head of household and to claimHeloise as his dependent. Comment on the propriety of what Chesterplans to do.