James Edward Briggsdaniels - Page 5




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          Court of California in County of Santa Clara v. Daniels, supra,             
          that petitioner failed to pay child support for his three sons              
          from 1993 through 1999, and that the County provided support                
          payments to the children’s caretakers.  The payments by the                 
          County do not constitute support by petitioner.  Lutter v.                  
          Commissioner, 61 T.C. 685 (1974), affd. 514 F.2d 1095 (7th Cir.             
          1975).  Accordingly, respondent’s determination that none of                
          petitioner’s three sons is his dependent for section 151 purposes           
          for the taxable years is sustained.                                         
          Issue 3.   Earned Income Credit                                             
               Petitioner claimed the earned income credit for 1997 and               
          1998.  Section 32(a)(1) allows an eligible individual an earned             
          income credit against the individual’s income tax liability.  An            
          eligible individual is any individual who either:  (1) Has a                
          qualifying child as defined by section 32(c)(3)(A), or (2) has no           
          qualifying child and meets the requirements of section                      
          32(c)(1)(A)(ii).                                                            
               A taxpayer must satisfy the requirements of section 32(c)(3)           
          in order to be entitled to the earned income credit for a                   
          qualifying child.  Section 32(c)(3)(A)(i) requires that the                 
          individual bear the relationship to petitioner prescribed by                
          section 32(c)(3)(B).  Section 32(c)(3)(B)(i)(I) provides that an            
          individual bears the required relationship to the taxpayer if he            
          or she is, among other things, a son or daughter of the taxpayer.           






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