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FINDINGS OF FACT
Some of the facts have been stipulated; the stipulations and
the stipulated exhibits are incorporated herein by this
reference.
When the petition was filed in the instant case, petitioners
resided in Metairie, Louisiana. Metairie is in Jefferson Parish.
Petitioners filed timely calendar year tax returns for the
years in issue, using the filing status “married filing
separate”.4
A. Michael’s Background
Michael was born in 1963. He began working when he was 12.
His jobs included cutting lawns and washing cars; he initially
charged $5 per lawn and about $10 per car. Michael worked after
school, on weekends, and throughout the summers. During high
school, Michael continued to cut lawns; he also worked at
Fasullo’s Drug Store. In addition, as part of his schooling,
4 After the notices of deficiency were mailed to
petitioners, petitioners submitted Forms 1040X, Amended U.S.
Individual Income Tax Return, for 1994 and 1995, in which they
changed their filing status from “married filing separate” to
“married filing joint” and claimed the earned income credit.
Sec. 6013(b)(2)(C) prohibits spouses from making a joint return
after they have previously filed separate returns if a notice of
deficiency has been mailed to either spouse with respect to the
tax for that taxable year, and the spouse has filed a petition
with the Tax Court. See Phillips v. Commissioner, 86 T.C. 433
(1986), affd. in part and revd. in part 851 F.2d 1492 (D.C. Cir.
1988). At trial, petitioners conceded that their filing status
is “married filing separate”. Consequently, they are not
entitled to the earned income credit. See sec. 32(d).
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