- 7 - 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.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011