Howard Jones - Page 6

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          petitioner is not entitled to an EIC.  See Briggsdaniels v.                 
          Commissioner, T.C. Memo. 2001-321; Brignac v. Commissioner, T.C.            
          Memo. 1999-387.                                                             
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  Decision will be entered            
                                             for respondent.                          


































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