Bryant M. Hartfield - Page 9

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          taxpayer has a principal place of abode in the United States for            
          more than one-half of the tax year, is between the ages of 25 and           
          65 before the close of the tax year, and is not a dependent for             
          whom a deduction is allowable.  However, with respect to the 2003           
          tax year, a taxpayer may be eligible under this subsection only             
          if the taxpayer’s adjusted gross income was less than $11,230.              
          Rev. Proc. 2002-70, sec. 3.06, 2002-2 C.B. 845, 847.  In the                
          instant case, petitioner’s adjusted gross income was $12,287.               
          Consequently, petitioner does not qualify as an eligible                    
          individual pursuant to section 32(c)(1)(A)(ii).                             
               Because petitioner is not an eligible individual under                 
          either section 32(c)(1)(A)(i) or (ii), we hold that petitioner is           
          not entitled to an earned income tax credit in 2003.                        
               In summary, we hold that petitioner is entitled to a                   
          dependency exemption deduction with respect to S.L.B., that                 
          petitioner is not entitled to head-of-household filing status,              
          and that petitioner is not entitled to an earned income credit.             
               To reflect the foregoing,                                              

                                                   Decision will be entered           
                                              under Rule 155.                         

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