Nathaniel Carter - Page 9

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               Petitioner also is not eligible for the earned income credit           
          as an individual with no qualifying children under section                  
          32(c)(1)(A)(ii) because his adjusted gross income in 1997 was in            
          excess of the complete phaseout amount prescribed by section                
          32(a)(2).  The earned income credit is completely phased out for            
          individuals with no qualifying children and adjusted gross income           
          in excess of $9,769 for 1997.  See sec. 32(a) and (b); see also             
          Rev. Proc. 96-59, 1996-2 C.B. 392, 394-395.  Petitioner had                 
          adjusted gross income of $17,635 in 1997.  The Court holds,                 
          therefore, that petitioner is not entitled to an earned income              
               Reviewed and adopted as the report of the Small Tax Case               
               To reflect the foregoing,                                              
                                                       Decision will be               
                                                  entered for respondent.             

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