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the meaning of section 7703), must file a joint return with his
or her spouse. Sec. 32(d).
We have already found that petitioner was married throughout
2004. Because petitioner failed to file a joint return for 2004,
we hold that he is not entitled to an earned income credit
pursuant to section 32. See Chiosie v. Commissioner, supra.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011