Dwayne Lee Rabold - Page 4

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          could claim her for all tax purposes.  In 1997 and 1998,                    
          petitioner claimed head-of-household filing status and earned               
          income credits based on one qualifying child, Maddison.  Kristina           
          also claimed Maddison for purposes of the earned income credit in           
               Respondent determined that in 1997 and 1998 petitioner's               
          filing status was single rather than head-of-household and that             
          petitioner was not entitled to the earned income credit.                    
               Section 2(b) defines head-of-household as an individual                
          taxpayer who is unmarried at the close of his taxable year and              
          who maintains as his home a household that constitutes the                  
          principal place of abode for more than one-half of the taxable              
          year of a daughter of the taxpayer who resides there as a member            
          of that household.  An individual taxpayer is considered as                 
          maintaining a household only if he furnishes more than one-half             
          of the cost of maintaining that household.  Sec. 2(b)(1).  "The             
          expenses of maintaining a household include property taxes,                 
          mortgage interest, rent, utility charges, upkeep and repairs,               
          property insurance, and food consumed on the premises."  Sec.               
          1.2-2(d), Income Tax Regs.                                                  
               Section 32(a) provides for an earned income credit in the              
          case of an eligible individual.  Section 32(c)(1)(A), in                    
          pertinent part, defines an "eligible individual" as an individual           
          who has a qualifying child for the taxable year.  Sec.                      

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