Xhevair Ferko - Page 6

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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            
               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-           
               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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