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Because petitioner has not shown that she had earned income
for the year, she is not entitled to an earned income credit.
Because petitioner has not shown that she had any income for the
year, she was not required to file a Federal income tax return
and the Court need not reach the issues of her filing status and
her entitlement to dependency exemptions. See sec.
6012(a)(1)(A).
Respondent’s deficiency determination is in all respects
sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011