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his mother nor an older sister could bring herself to do this
task. His mother was unable to guide the younger children in the
society in which they grew up, since she was disabled, spoke no
English, and knew only traditional Mexican society. Although he
was available only to a limited extent because of the demands of
his work, petitioner filled the void for his siblings. We
conclude that under difficult circumstances, petitioner satisfied
the requirements of sec. 32(c)(3)(B)(iii).
Accordingly, we hold that petitioner is entitled to an
earned income credit in the amount claimed on his 1999 Federal
income tax return.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for petitioner.
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Last modified: May 25, 2011