Domingo Perez - Page 5

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          household that constitutes for more than one-half of the taxable            
          year, the principal place of abode of certain qualified                     
          individuals.  Sec. 2(b)(1)(A).                                              
               We have previously held that petitioner is not entitled to             
          the claimed dependency deductions.  There were no other                     
          qualifying individuals, such as an unmarried son or daughter,               
          within the household and, accordingly, petitioner is not entitled           
          to head-of-household filing status.  Sec. 2(b)(1)(A).  Thus,                
          petitioner has not established that he maintained a household for           
          a qualified individual.  Respondent is sustained on this issue.             
               The final issue in this case is whether petitioner is                  
          entitled to the earned income credit as provided under section              
          32.  Section 32(a) permits an "eligible individual" to claim an             
          earned income credit against the individual's income tax                    
          liability.  An eligible individual is defined in section                    
          32(c)(1)(A) as either (1) an individual who has a qualifying                
          child for the taxable year, or (2) an individual who does not               
          have a qualifying child for the taxable year, if the individual's           
          principal place of abode is in the United States for more than              
          one-half of the taxable year, the individual is at least 25 years           
          of age but has not reached the age of 65 years before the close             
          of the taxable year, and the individual is not a dependent for              
          whom a deduction is allowable under section 151 to another                  
          taxpayer.                                                                   





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