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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
household,
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).
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Last modified: May 25, 2011