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This matter is before the Court on the parties’ cross-
motions for summary judgment. The issue for decision is whether
petitioner, an inmate at a penal institution, is entitled to an
earned income credit. As explained in greater detail below, we
shall grant respondent’s Motion for Summary Judgment and deny
petitioner's Motion for Summary Judgment.
Background
Petitioner was initially incarcerated at the Missouri
Department of Corrections in September 1997. Petitioner remained
incarcerated throughout the entire taxable year in issue, 1998,
at the Ozark Correctional Center in Fordland, Missouri. As of
the date of this opinion, petitioner remains incarcerated, and
his presumptive parole date is July 16, 2003.
While incarcerated in 1998, petitioner participated in a
work-release program. Under the terms of the program, petitioner
was permitted to leave the Ozark Correctional Center to work, but
was required to return to the correctional center each day after
work.
Pursuant to the work-release program, petitioner worked for
Pre-Stressed Casting Co. (Pre-Stressed Casting) in 1998. Pre-
Stressed Casting, a private-sector company, paid wages to
petitioner in 1998 in the amount of $2,197.66.
Petitioner filed a Federal income tax return, Form 1040EZ,
for 1998. On his return, petitioner reported adjusted gross
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