- 5 -
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
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011