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Proc. 97-57, 1997-2 C.B. 584. Petitioner’s adjusted gross income
for both 1997 and 1998 exceeds the applicable threshold
limitations. Therefore, petitioner is not eligible for the
earned income credits under section 32(a)(2) for 1997 and 1998.
For all the reasons stated, we sustain respondent’s
determination and hold that petitioner is not eligible for the
earned income credit for either of the years 1997 and 1998.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011