Thomas Samuel Lear - Page 5

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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              
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             under Rule 155.                          

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Last modified: May 25, 2011