- 8 -
his abode after the completion of his sea duty, and he did in
fact do just that.8
Based on the foregoing, we hold that petitioner was married
as of the close of 1998 and that, as a consequence, she is not
entitled to either a credit for child care expenses or the earned
income credit. Secs. 21(e)(2), 32(d); Chiosie v. Commissioner,
T.C. Memo. 2000-117; Casey v. Commissioner, T.C. Memo. 1988-170,
affd. without published opinion 876 F.2d 899 (11th Cir. 1989).
B. Filing Status
Respondent, in determining the deficiency in issue, adjusted
petitioner’s filing status, disallowed the credit for child care
expenses, and disallowed the earned income credit. Given the
fact that the sum of (1) the credit claimed by petitioner for
child care expenses and (2) the earned income credit claimed by
her equals $2,761 (i.e., $596 + $2,165) and that such sum equals
8 The paradigm for the “deemed single” rule of sec. 7703(b)
is the taxpayer who has been deserted or abandoned by her spouse
and is therefore no longer part of a functioning marital unit.
The limitation on the literal application of sec. 7703(b) that is
found in sec. 1.7703-1(b)(5), Income Tax Regs., contemplates a
marital unit that remains intact, notwithstanding the temporary
absence of one spouse from the household due to special
circumstances, such as military service.
Insofar as sec. 21 is concerned, the analog to sec. 7703(b)
is found in sec. 21(e)(4), and the analog to sec. 1.7703-1(b)(5),
Income Tax Regs., is found in the legislative history of sec.
44A, the predecessor of sec. 21. See H. Rept. 94-658, at 146-149
(1975), 1976-3 C.B. (Vol. 2) 695, 838-841; S. Rept. 94-938, at
132-135 (1976), 1976-3 C.B. (Vol. 3) 49, 170-173; Staff of Joint
Comm. on Taxation, General Explanation of the Tax Reform Act of
1976, 1976-3 C.B. (Vol. 2) 135-139.
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