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Federal income tax in the amount of $1,479. The Court must
decide whether petitioner is entitled to an earned income credit
in the amount of $1,479 for the taxable year in issue.
This case was submitted fully stipulated pursuant to Rule
122. The stipulated facts are so found. Petitioner resided in
Santa Rosa, California, when her petition was filed.
Petitioner has a son, Treymaine D. Wilkins (Treymaine).
Treymaine was approximately 2� years old at the end of 1994.
With the exception of September 1994, from March 1, 1994, through
December 31, 1994, petitioner and Treymaine resided with Charlene
Groom, petitioner's mother and Treymaine's grandmother
(grandmother) at 3 different residences in California. The
grandmother rented the 3 residences. Petitioner paid one-half of
the rent and utilities for the exclusive use of a bedroom and
shared use of the common areas. Petitioner paid for food for
Treymaine and herself. Apparently, Heather Lestrange (Heather),
the grandmother's other daughter and petitioner's sister, also
lived in the residences.
Petitioner was employed by the Target Division of Dayton
Hudson Corporation. She earned $5,626.40 and reported a rounded-
off amount of $5,626 on her 1994 return. The grandmother's
adjusted gross income was greater than petitioner's adjusted
gross income in 1994.
On her 1994 Federal income tax return, petitioner claimed an
earned income credit. She identified Treymaine as her
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