McLu Buah and Peter Buah - Page 10




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          statement to be credible evidence that Mr. Buah incurred the                
          mileage expenses he claimed.  Respondent’s determinations on this           
          issue are sustained.                                                        
          II.  Mrs. Buah--Docket No. 10639-05S                                        
               A.  Earned Income Credit                                               
               Section 32(a) generally provides eligible individuals with             
          an earned income credit against their income tax liability.  An             
          “eligible individual” is defined as any individual who has a                
          “qualifying child”.  Sec. 32(c)(1)(A)(i).  A qualifying child               
          includes a son or daughter of the taxpayer, sec.                            
          32(c)(3)(B)(i)(I), who has the “same principal place of abode as            
          the taxpayer for more than one-half of such taxable year”, sec.             
          32(c)(3)(A)(ii).                                                            
               Section 32(d) provides, however, that “In the case of an               
          individual who is married (within the meaning of section 7703),             
          this section shall apply only if a joint return is filed for the            
          taxable year under section 6013.”  An individual legally                    
          separated from his spouse under a decree of divorce or separate             
          maintenance shall not be considered as married.  Sec. 7703(a)(2).           
          In addition, section 7703(b) provides that an individual who is             
          married shall not be considered as married if four requirements             
          are satisfied:  (1) The individual files separately; (2) the                
          individual maintains as his home a household which constitutes              
          for more than one-half of the taxable year the principal place of           







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