Huon Pen - Page 7

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               Section 2(b) provides generally that an individual shall be            
          considered a head-of-household if, among other requisites not               
          pertinent here, such individual maintains as his home a household           
          that constitutes for more than one-half of such taxable year the            
          principal place of abode, as a member of such household, of an              
          unmarried son or daughter of the taxpayer or descendant of the              
          son or daughter of the taxpayer, or of any other person who is a            
          dependent of the taxpayer if the taxpayer is entitled to a                  
          dependency exemption deduction for such person under section 151.           
          Sec. 2(b)(1)(A)(i) and (ii).  Petitioner did not establish that             
          she maintained a household because, under section 2(b), an                  
          individual taxpayer is considered as maintaining a household only           
          if that individual furnishes more than one-half the cost of                 
          maintaining that household.  On the basis of the previous                   
          discussion, the Court concludes that more than one-half of the              
          cost of maintaining petitioner’s household came from the other              
          occupants of the home.  Petitioner did not maintain the household           
          and, therefore, is not entitled to head-of-household status under           
          section 2(b).  Respondent, therefore, is sustained on this issue.           
               The third issue is petitioner’s claim to the earned income             
          credit under section 32(a).  Section 32(a) provides for an earned           
          income credit in the case of an eligible individual.  Section               
          32(c)(1)(A), in pertinent part, defines an “eligible individual”            
          as an individual who has a qualifying child for the taxable year.           

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