Gary James Taylor - Page 3

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          petitioner on his 1994 income tax return were compensation for              
          services provided by petitioner while he was incarcerated;                  
          therefore, this income is not earned income for purposes of the             
          credit.  With respect to the earned income credit, petitioner had           
          no earned income and is, therefore, not entitled to the credit.             


                                                  Decision will be entered            
                                             for respondent.                          
































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