Section 86 refers to a taxpayer who "does not live apart from his spouse at all times during the taxable year," not to a taxpayer who slept apart from his spouse at all times during the taxable year.  Spending time together and enjoying life during waking hours, is clearly not "living apart." You know very well that's what Congress intended when creating an exception for spouses with one foot in divorce court and the other on a banana peel.