Ella M. Royster - Page 7

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          issue.  Accordingly, we hold petitioner is not entitled to file             
          as a head of household or claim the earned income credit, the               
          child tax credit, and the additional child tax credit for taxable           
          years 2001 and 2002.                                                        
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          

































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