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2. Head of Household Filing Status
Section 1(b) imposes a special tax rate on individuals
filing as head of household. As relevant herein, section 2(b)
defines a "head of household" as an unmarried individual who
maintains as his home a household that for more than one-half of
the taxable year constitutes the principal place of abode of a
person who is an unmarried son or daughter. See sec.
2(b)(1)(A)(i).
The Court has determined that Ms. Johnson had physical
custody of the children for a greater portion of the calendar
year. That holding is dispositive of this issue, and, as a
result, the Court sustains respondent's determination that
petitioner is not entitled to claim head of household filing
status for 2001.
3. Earned Income Credit
Section 32(a) provides for an earned income credit in the
case of an eligible individual. As relevant to this case, an
"eligible individual" is defined as an individual who has a
"qualifying child" for the taxable year. Sec. 32(c)(1)(A)(i).
To be a qualifying child, an individual must, inter alia,
have the same principal place of abode as the taxpayer for more
than half of the taxable year. Sec. 32(c)(3)(A)(ii). However,
as previously discussed, petitioner's children spent less than
half of 2001 with him. Consequently, it cannot be said that
petitioner's residence was the children's principal place of
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