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taxable year the principal place of abode of a son or a
dependent, or (2) maintains a household the principal place of
abode of the father or mother of the taxpayer. Sec. 2(b)(1)(A)
and (B). In addition, the taxpayer is required to furnish over
half of the cost of maintaining the household. Sec. 2(b)(1).
Because we hold that petitioner has not furnished over half of
the cost of maintaining the household, petitioner is not entitled
to the head of household filing status for 1993. Accordingly, we
uphold respondent on this issue.
Finally, we must consider whether petitioner is entitled to
an earned income credit for Antonio for the year in issue.
Section 32 provides for an earned income credit for an "eligible
individual". Section 32(d) provides, however, that a married
individual (within the meaning of section 7703) is only eligible
for an earned income credit if a joint return is filed for the
taxable year. Section 7703 provides, in pertinent part:
SEC. 7703. DETERMINATION OF MARITAL STATUS.
(a) General Rule. * * *
(1) the determination of whether an individual is
married shall be made as of the close of his taxable
year; * * * and
(2) an individual legally separated from his
spouse under a decree of divorce or of separate
maintenance shall not be considered as married.
(b) Certain Married Individuals Living Apart. * * *
if--
(1) an individual who is married (within the
meaning of subsection (a)) and who files a separate
return maintains as his home a household which
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