Nathaniel A. McCullough, Jr. - Page 8

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               As previously stated, the record of the present case is                
          clear that petitioner was married to Ms. Godley at the close of             
          taxable year 2003.  Therefore, since petitioner did not file a              
          joint return for taxable year 2003 and, pursuant to our holding             
          in the present case, he is not entitled to file a joint return              
          with his spouse for the 2003 taxable year, petitioner is not                
          entitled to an earned income credit for taxable year 2003.                  
          Respondent’s determination on this issue is sustained.                      
               Furthermore, we have considered all of the other arguments             
          made by petitioner, and, to the extent that we have not                     
          specifically addressed them, we conclude they are without merit.            
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                             Decision will be entered                 
                                        under Rule 155.                               




















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