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petitioner is entitled to head of household filing status for the
taxable year in issue.
Finally, we must consider whether petitioner may claim an
earned income credit under section 32(a)(1) in the amount of
$3,250 for 1999. Respondent disallowed the earned income credit
on the basis that the two children did not reside with petitioner
for more than one-half of 1999. As we have found above, the
children resided with petitioner for more than one-half of 1999.
Accordingly, we hold that petitioner is entitled to the claimed
earned income credit under section 32(a).
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