Loretta Manukainiu - Page 7

                                                - 7 -                                                   

                        constitutes for more than one-half of the taxable year                          
                        the principal place of abode of a child (within the                             
                        meaning of section 151(c)(3)) with respect to whom such                         
                        individual is entitled to a deduction for the taxable                           
                        year under section 151 * * *,                                                   
                              (2) such individual furnishes over one-half of the                        
                        cost of maintaining such household during the taxable                           
                        year, and                                                                       
                              (3) during the last 6 months of the taxable year,                         
                        such individual's spouse is not a member of such                                
                  such individual shall not be considered as married.                                   
                  There was no decree of divorce or separate maintenance.                               
            Petitioner admitted that she was legally married to her husband                             
            throughout 1993, and that they were not legally separated.  We                              
            hold above that petitioner was not entitled to claim a dependency                           
            exemption deduction for Antonio.  Thus, under section 7703(b),                              
            petitioner's marital status was married.  Because petitioner was                            
            married and did not file a joint return for 1993, petitioner is                             
            not entitled to claim an earned income credit for Antonio.                                  
            Respondent is sustained on this issue.                                                      
                  To reflect the foregoing,                                                             
                                                             Decision will be entered                   
                                                       for respondent with regard to                    
                                                       the deficiency, and for                          
                                                       petitioner with regard to                        
                                                       the accuracy-related penalty                     
                                                       under section 6662(a).                           

Page:  Previous  1  2  3  4  5  6  7  

Last modified: May 25, 2011