Noel Colstock - Page 7

                                        - 6 -                                         
              Finally, section 32 requires that a married individual must             
         file a joint return with the individual's spouse for the year for            
         which the credit is claimed.  Sec. 32(d); sec. 1.32-2(b)(2),                 
         Income Tax Regs.  For purposes of section 32(a), a taxpayer's                
         marital status is determined under section 7703.  Section 7703(b)            
         provides, in pertinent part, that a married person whose spouse              
         did not live with him for the last 6 months of the taxable year              
         is not considered as married.  Sec. 7703(b)(3).                              
              Petitioner testified that during 2002, he was married to a              
         woman other than Ms. Johnson, but that his wife was not living               
         with him.  He failed, however, to present any other evidence                 
         other than his oral testimony that his wife did not live with him            
         during the last 6 months of the year.  The Court, therefore,                 
         concludes that petitioner was married during 2002.  Since                    
         petitioner and his wife did not file a joint return, and                     
         petitioner’s earned income exceeds the phaseout amount, the Court            
         concludes that he is not entitled to claim an earned income                  
         credit for 2002.                                                             
         3.  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 an              

Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011