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institution; other factors, such as the status of the payor as
either a public or private entity, are irrelevant. See Wilson v.
Commissioner, supra.
In construing a statute, courts generally seek the plain and
literal meaning of its language. See United States v. Locke, 471
U.S. 84, 93, 95-96 (1985); United States v. Am. Trucking
Associations, Inc., 310 U.S. 534, 543 (1940); Wilson v.
Commissioner, supra. Under the plain and literal language of
section 32(c)(2)(B)(iv), it makes no difference whether
petitioner performed services at a location outside the penal
institution or whether her performance of services was voluntary
or compulsory. Petitioner was an inmate at a penal institution
throughout taxable year 1998, and all her wages received during
that year are excluded from the computation of the earned income
credit as a matter of law under section 32(c)(2)(B)(iv).
Because there are no genuine issues of any material fact,
respondent’s motion for summary judgment will be granted.
To reflect the foregoing,
An order and decision
will be entered granting
respondent’s Motion for
Summary Judgment and
entering decision for
respondent.
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Last modified: May 25, 2011