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provided more than half of the cost of maintaining his household
in 1994 and 1995.
We disagree. Petitioner did not show that Tye lived with
him for more than half of the year in 1994 or 1995. Petitioner’s
house had one bedroom which contained one bed. There were no
other beds in the house and petitioner testified that no one
slept on the couch. Petitioner’s claim that Tye lived with him
in 1994 and 1995 is improbable because Tye (who was 8 in 1994)
did not have a bed at petitioner’s house and apparently had no
place of his own to study or play. We conclude that petitioner
is not entitled to head of household status for 1994 and 1995.
B. The Earned Income Credit
The next issue is whether petitioner is entitled to the
earned income credit for 1995. A taxpayer who is married must
file a joint return with his or her spouse for the taxable year
in order for section 32 to apply. See sec. 32(d). Petitioner
was married in 1995, but he and Mrs. Chappell did not file a
joint return. Thus, petitioner is not entitled to an earned
income credit for 1995.
C. Unreported Income
Respondent contends that petitioner understated gross
receipts from his tax preparation business by $42,972 for 1994
and $12,868 for 1995.
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