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his household. Hence, for the purposes of section 7703(b) and
section 2, we will treat petitioner as married during the tax
year of 1997.
Accordingly, we hold that petitioner is not entitled to
claim head of household filing status for taxable year 1997.
Earned Income Credit
The remaining issue for decision is whether petitioner is
entitled to an earned income credit for the taxable year in
issue. Section 32(d) provides that an individual who is married,
within the meaning of section 7703, must file a joint return with
his spouse for the taxable year in order for section 32 to apply.
Petitioner has conceded that he and Longina Newsom were
legally married during the year at issue. Petitioner also does
not meet the requirements of section 7703(b), which treats
certain individuals living apart as not married. Thus, we hold
that petitioner is not entitled to an earned income credit for
the 1997 tax year because he did not file a joint return with
Longina Newsom.
To reflect the foregoing,
Decision will be entered
for respondent.
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