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of the case. Sydnes v. Commissioner, 577 F.2d 60, 62 (8th Cir.
1978), affg. in part and revg. and remanding in part 68 T.C. 170
(1977).
The Tax Court has continued to follow the views expressed in
Washington v. Commissioner, supra at 604-605, in which we stated
that “the Court should not be required to delve into the intimate
question of whether husband and wife are in fact living apart
while residing in the same house.” See McAdams v. Commissioner,
118 T.C. 373, 378 (2002); Chiosie v. Commissioner, T.C. Memo.
2000-117; Dawkins v. Commissioner, T.C. Memo. 1991-225. In
relation to sections 2 and 7703, we have held that living apart
required geographical separation and living in separate
residences. See McAdams v. Commissioner, supra (citing Chiosie
v. Commissioner, supra, Hopkins v. Commissioner, T.C. Memo. 1992-
326).
In view of the foregoing, we hold that petitioner and his
wife were not living apart in 2004. Accordingly, petitioner is
not considered unmarried pursuant to section 7703(b), and his
filing status is married filing separately.
2. Earned Income Credit
Section 32 provides that certain individuals may be entitled
to an earned income credit if they satisfy certain requirements.
One of the requirements is that the taxpayer, if married (within
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