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being the case, sections 21(e)(2) and 32(d) serve to disallow the
credit for child care expenses and the earned income credit
because petitioner did not file a joint return with Mr. Pilgram
for 1998.4
Petitioner, however, appears to rely on section 7703(b).5
That section provides that certain married individuals who live
apart will not be considered as married. Thus, if--
(1) an individual who is married * * * and who
files a separate return maintains as his home a
household which constitutes for more than one-half of
the taxable year the principal place of abode of a
child * * * with respect to whom such individual is
entitled to a deduction for the taxable year * * *,
(2) such individual furnishes over one-half of the
cost of maintaining such household during the taxable
year, and
(3) during the last 6 months of the taxable year,
such individual’s spouse is not a member of such
household,
[then] such individual is not considered as married.
4 Sec. 32(d) expressly makes sec. 7703 applicable in
determining whether an individual is married. Sec. 21(e)
effectively incorporates sec. 7703 into sec. 21. See sec.
21(e)(1), (3), and (4).
5 Petitioner does not cite sec. 7703(b). Rather, she relies
on IRS Pub. 596, Earned Income Credit, and the portion thereof
dealing with married persons who live apart. We note that such
portion of the publication is based squarely on sec. 7703(b).
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