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amounts. Petitioner’s adjusted gross income (including the
amount conceded) was $14,843, and the limitation for that year
was $10,300. Therefore, the Court agrees with respondent that
petitioner’s adjusted gross income exceeded the amount by which
he could have claimed an earned income credit under section
32(c)(1)(A)(ii). Respondent, therefore, is sustained on this
issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011