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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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Last modified: May 25, 2011