James T. Redman - Page 6

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          testified that petitioner had custody of Justice for 2 nights per           
          week and for a couple of hours every other day throughout the               
          week.  We found Kim Lake to be a credible witness.  We note that            
          Kim Lake’s testimony was generally consistent with the terms of             
          custody set forth in the Monongalia County court order.                     
          Petitioner is not entitled to head-of-household filing status for           
          the 1998 taxable year.                                                      
               2.  Earned Income Credit                                               
               A taxpayer may claim the earned income credit if he or she             
          is an “eligible individual”.  Sec. 32(a).  The term “eligible               
          individual” is statutorily defined to include either “any                   
          individual who has a qualifying child for the taxable year” or              
          “any other individual who does not have a qualifying child for              
          the taxable year”.  Sec. 32(c)(1)(A).  This definitional                    
          distinction is important because it affects the amount an                   
          eligible individual may claim for the earned income credit.  For            
          example, an eligible individual with no qualifying child is                 
          entitled to an earned income credit of no more than $341 for the            
          1998 taxable year, whereas an eligible individual with 1                    
          qualifying child is entitled to no more than $2,271.  Rev. Proc.            
          97-57, sec. 3.03, 1997-2 C.B. 584, 586.                                     
               Respondent concedes that petitioner is entitled to the                 
          earned income credit, but only to the extent that petitioner is             








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