Maria Rosa Bland - Page 8

                                        - 7 -                                         
               On the basis of the record before us, we cannot find that              
          petitioner has established the total support costs for JM during            
          taxable year 2002, nor has she established that she provided more           
          than half of that amount.  Respondent’s determination on this               
          issue is sustained.                                                         
          2.  Earned Income Credit                                                    
               As previously stated, petitioner claimed an earned income              
          credit for taxable year 2002 with AM and JM as the qualifying               
          children.  In the notice of deficiency, respondent disallowed the           
          portion of the earned income credit with respect to JM as the               
          qualifying child.                                                           
               Subject to certain limitations, an eligible individual is              
          allowed a credit which is calculated as a percentage of the                 
          individual’s earned income.  Sec. 32(a)(1).  Earned income                  
          includes wages.  Sec. 32(c)(2)(A).  Section 32(c)(1)(A)(i), in              
          pertinent part, defines an “eligible individual” as “any                    
          individual who has a qualifying child for the taxable year”.  A             
          “qualifying child” is one who satisfies a relationship test, a              
          residency test, and an age test.  Sec. 32(c)(3).  The pertinent             
          parts of section 32(c)(3) provide:                                          
               (3) Qualifying child.--                                                
                    (A) In general.--The term “qualifying child” means,               
               with respect to any taxpayer for any taxable year, an                  
               individual--                                                           
                         (i) who bears a relationship to the taxpayer                 
                    described in subparagraph (B),                                    





Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011