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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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