Chue Y. Her - Page 6

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          married to Mr. Her.  Based on the available evidence, it is not             
          unreasonable for the Court to conclude that Mr. Her, as their               
          father, provided some support during 2001 for the children who              
          were living with petitioner.  Since petitioner failed to                    
          demonstrate the total support provided by Mr. Her and herself,              
          the Court cannot determine whether her contributions constituted            
          more than half of the total support provided to the children                
          during 2001.  The Court, therefore, holds that petitioner is not            
          entitled to the dependency exemption deductions for 2001.                   
               The Court also agrees with respondent that petitioner is not           
          entitled to the earned income credit.  Section 32(a) provides for           
          an earned income credit in the case of an eligible individual.              
          Section 32(c)(1)(A), in relevant part, defines an “eligible                 
          individual” as an individual who has a qualifying child for the             
          taxable year.  A qualifying child is one who satisfies a                    
          relationship test, a residency test, an age test, and an                    
          identification requirement.  Sec. 32(c)(3).  In order to satisfy            
          the residency test, the qualifying child must have the same                 
          principal place of abode as the taxpayer for more than one-half             
          of the taxable year in which the credit is claimed.  Sec.                   
          32(c)(3)(A)(ii).  Section 32(d) provides, however, that a married           
          individual, within the meaning of section 7703, may claim the               
          earned income credit only if a joint return is filed for the                
          taxable year at issue.                                                      






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