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(1) The individual’s principal place of abode was in the
United States for more than one-half of the taxable year;
(2) the individual had attained age 25 and not attained age
65 on or before the close of the taxable year; and
(3) the individual was not a dependent for whom a deduction
is allowable under section 151 to another taxpayer for the
taxable year at issue.
Petitioner is not an eligible individual because his income
exceeded the completed phaseout amount prescribed by section
32(b) of $11,230 (with no qualifying children). See Rev. Proc.
2002-70, sec. 3.06, 2002-2 C.B. 845, 847-848. Respondent
therefore is sustained on this issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011