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from the Louisville residence during April 1997. We further find
that petitioner’s spouse was not a member of his household during
the remainder of that year. That being so, in accordance with
section 7703(b)(3), petitioner is not considered as married,
within the meaning of sections 2(b)(1) and 32(d) as of the close
of 1997. He therefore qualifies as a head of household and for
the earned income credit here in dispute for that year.
Reviewed and adopted as the report of the Small Tax Case
Division.
Based on the foregoing,
Decision will be
entered for petitioner.
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