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maintains as his home a household which constitutes for more than
one-half of the taxable year the principal place of abode of a
child (under section 151(c)(3)) with respect to whom the taxpayer
is entitled to a deduction under section 151, furnishes over one-
half of the cost of maintaining such household during the taxable
year, and whose spouse is not a member of such household during
the last 6 months of the taxable year shall not be considered as
married. See also sec. 1.7703-1(b)(1), Income Tax Regs. Because
we have concluded above that petitioner is not entitled to a
deduction under section 151, section 7703(b) is not applicable to
petitioner, and he shall be considered as married during 1999.
Since petitioner was married within the meaning of section
7703 during 1999 and he did not file a joint return for the
taxable year under section 6013, he is not entitled to the
claimed EIC under section 32(d).
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011