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the joint adjusted gross income and the deductions that
petitioner and his wife are entitled to, when filing jointly
petitioner and his wife have no taxable income in the year 2002,
even without an exemption deduction for Christopher. Therefore,
even if petitioner were entitled to a dependency exemption
deduction for Christopher, such a deduction would not reduce his
taxable income.
Even if this issue had not been made moot by the change in
filing status of petitioner, on this record, petitioner has
failed to establish that he provided more than half of the total
support for Christopher. See Archer v. Commissioner, 73 T.C.
963, 967 (1980); Blanco v. Commissioner, 56 T.C. 512, 514-515
(1971); sec. 1.152-1(a)(2)(i), Income Tax Regs.
Earned Income Credit–-Section 32
Petitioner claimed an earned income credit with Christopher
as the qualifying child. In the notice of deficiency, respondent
disallowed the earned income credit. Respondent contends that
petitioner is not entitled to an earned income credit under
section 32 for his stepson Christopher, because Christopher was
not a full-time student in 2002.
Subject to certain limitations, an eligible individual is
allowed a credit which is calculated as a percentage of the
individual’s earned income. Sec. 32(a)(1). Earned income
includes wages. Sec. 32(c)(2)(A). For the year in issue,
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