Jean G. Joseph - Page 5

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          reported by petitioner, we conclude that petitioner did not pay             
          over half of the support for Dina and is not entitled to claim a            
          dependency exemption deduction for her.                                     
          EIC                                                                         
               Section 32(a) generally provides eligible individuals with             
          an EIC against their income tax liability.  An “eligible                    
          individual” is defined to include any individual who has a                  
          “qualifying child”.  Sec. 32(c)(1)(A)(i).  A qualifying child               
          includes a daughter of the taxpayer, sec. 32(c)(3)(B)(i)(I), who            
          has the “same principal place of abode as the taxpayer for more             
          than one-half of such taxable year”, sec. 32(c)(3)(A)(ii).  We              
          assume that petitioner satisfies these requirements.  Section               
          32(c)(1)(C) provides, however, that:                                        
                    If 2 or more individuals would * * * be treated as                
                    eligible individuals with respect to the same                     
                    qualifying child * * * only the individual with the               
                    highest modified adjusted gross income for such taxable           
                    years shall be treated as an eligible individual with             
                    respect to such qualifying child.                                 
          It appears that both Ms. Duverger and petitioner would satisfy              
          the threshold requirements of being an eligible individual with             
          respect to Dina.  But, Ms. Duverger has the highest modified                
          adjusted gross income.  See sec. 32(c)(5).  Petitioner,                     
          therefore, is not entitled to claim an EIC with respect to Dina.            
               We have seen an increasing number of these cases where                 
          there has been no discernible substance to the case other than an           
          inept attempt to take advantage of tax deductions and credits.              





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