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addresses, Mrs. Buah had bank statements and other correspondence
sent to Mr. Buah’s Post Office box.
Petitioners also testified that, during the time they
purportedly were living apart, Mrs. Buah lived with a friend and
Mr. Buah lived at another location. Petitioners did not call
either person as a witness. We infer that such testimony would
not have been favorable to petitioners. See Wichita Terminal
Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946), affd. 162
F.2d 513 (10th Cir. 1947); Arnold v. Commissioner, T.C. Memo.
2007-168.
Petitioners have failed to prove that Mr. Buah was not a
member of Mrs. Buah’s household for the last 6 months of 2002 or
2003. Accordingly, Mrs. Buah is not entitled to the earned
income credit for the years in issue. We need not address
respondent’s alternative position that Mrs. Buah did not furnish
over one-half of the cost of maintaining the household.
B. Head of Household Filing Status
Section 1(b) imposes a special income tax rate on a taxpayer
filing as head of household. To qualify as a head of a
household, a taxpayer must be unmarried at the end of the taxable
year. Sec. 2(b)(1). As is relevant here, a taxpayer’s marital
status is determined under section 7703(b). See sec. 2(c). For
the reasons discussed above, we find that Mrs. Buah was married
at the end of the years in issue. Therefore, she is not entitled
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