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"Head of household", as relevant here, is defined as an
unmarried taxpayer who maintains as his home a household which
constitutes for more than one half of the taxable year the
principal place of abode of an individual for whom the taxpayer
is entitled to a dependency exemption deduction under section
151. See sec. 2(b)(1)(A)(ii). A taxpayer is considered as
maintaining a household only if he furnishes over half of the
cost of maintaining the household during the taxable year. See
sec. 2(b)(1).
Based on the record, we find that petitioner furnished over
half of the cost of maintaining his apartment during 1995. We
further find that he meets the other requirements of section 2(b)
and hold that he is entitled to head of household filing status
for 1995.
The third issue for decision is whether petitioner is
entitled to an earned income credit. Petitioner claimed an
earned income credit for 1995 in the amount of $2,426 with Joshua
and Amber listed as his qualifying children. In the statutory
notice of deficiency, respondent disallowed the claimed credit.3
3 Respondent stated in his trial memorandum that his
adjustment for "recapture of the earned income credit [is]
computational" based on the Court's holdings on the other issues
in this case. Respondent misstates the law applicable to this
case. Petitioner's entitlement to the sec. 32 earned income
credit for 1995 is not conditioned on petitioner's entitlement to
dependency exemption deductions under sec. 151 or head of
household filing status under sec. 2(b). The statutory language
which previously linked those issues was removed by the Omnibus
(continued...)
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