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and, therefore, was not a qualifying child for purposes of the
earned income credit. However, section 32(c)(1)(A)(ii) allows an
earned income credit to an "eligible individual" if such
individual does not have a qualifying child but satisfies the
following conditions:
(1) Such individual's principal place of abode was in the
United States for more than one-half of the taxable year;
(2) the individual had attained age 25 and not attained age
65 on or before the close of the taxable year; and
(3) such individual was not a dependent for whom a deduction
is allowable under section 151 to another taxpayer for the
taxable year at issue. Sec. 32(c)(1)(A)(ii)(I), (II), and (III).
On this record, the Court is satisfied that petitioner was
at least 25 years of age and had not attained age 65 prior to
2000. Accordingly, the Court holds that petitioner is entitled
to the earned income credit under section 32 as an eligible
individual with no qualifying children. Sec. 32(b)(1)(A).
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011