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defined as an individual who satisfies a relationship test, a
residency test, and an age test. Sec. 32(c)(3). If more than
one individual would be treated as an eligible individual with
respect to the same qualifying child for the same taxable year,
only the individual with the highest modified adjusted gross
income for that taxable year will be allowed the earned income
credit. Sec. 32(c)(1)(C).
Petitioner satisfies the statutory requirements necessary to
qualify as an eligible individual, and Amy satisfies the
requirements for a qualifying child. Under the Internal Revenue
Code applicable for the year in issue, however, petitioner must
also have the highest adjusted gross income of any eligible
individual with respect to Amy. Petitioner conceded on cross-
examination that Ms. Lear, who is also an eligible individual
with respect to Amy for 2000, had a higher adjusted gross income
than he did. Therefore, Ms. Lear is treated as the only eligible
individual with respect to Amy. See Sutherland v. Commissioner,
T.C. Memo. 2001-8. Accordingly, respondent’s determination is
sustained.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011