Elnora F. Hodnett - Page 7




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          the total cost of maintaining petitioner’s household during 1998,           
          or what portion of that cost was furnished by petitioner.                   
          Consequently, we are unable to determine whether petitioner                 
          furnished more than one half of the cost of maintaining her                 
          household during 1998.  It follows that petitioner does not                 
          qualify as a head of household for that year.                               
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing and respondent’s concession of                
          petitioner’s entitlement to the earned income credit claimed on             
          her 1998 return,                                                            
                                             Decision will be entered                 
                                        under Rule 155.                               

























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