Brandon Christopher Merriweather - Page 6

                                                - 6 -                                                   
            petitioner must satisfy the requirements of section 2(b).                                   
            Pursuant to section 2(b), and as relevant therein, an individual                            
            qualifies as a head of household if the individual is not married                           
            at the close of the taxable year and maintains as his home a                                
            household that constitutes for more than one-half of the taxable                            
            year the principal place of abode of an individual who qualifies                            
            as the taxpayer’s dependent within the meaning of section 151.                              
            Sec. 2(b)(1)(A)(ii).  Petitioner was not entitled to a dependency                           
            exemption for Calesa for 1997.  Accordingly, petitioner did not                             
            qualify as a head of household for 1997.4                                                   
            Earned Income Credit                                                                        
                  Section 32(a)(1) allows an eligible individual an EIC                                 
            against the individual’s income tax liability.  An eligible                                 
            individual is any individual who either:  (1) Has a “qualifying                             
            child” as defined by section 32(c)(3)(A), or (2) has no                                     
            qualifying child and meets the requirements of section                                      
            32(c)(1)(A)(ii).  Briggsdaniels v. Commissioner, T.C. Memo. 2001-                           
                  A taxpayer must satisfy the requirements of section 32(c)(3)                          
            in order to be entitled to the EIC for a qualifying child.  At a                            

                  4  Even if we had held that petitioner was entitled to a                              
            dependency exemption for Calesa pursuant to sec. 152(a)(9), as a                            
            matter of law, he still would not qualify for head of household                             
            status.  Sec. 2(b)(3)(B)(i) provides that a taxpayer is not                                 
            considered to be a head of household by reason of an individual                             
            who would not be a dependent for the taxable year but for sec.                              
            152(a)(9).  See Butler v. Commissioner, T.C. Memo. 1998-355.                                

Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011