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to petitioner and his wife for 2002. See sec. 32(c)(3)(A)(i)
through (iii) and sec. 32(c)(3), (C)(ii). Based on their income
and the earned income credit tables prescribed pursuant to
section 32(f), we hold that petitioner and his wife are not
entitled to an earned income credit for 2002.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011