Cynthia L. Rowe - Page 1

                                   128 T.C. No. 3                                     

                               UNITED STATES TAX COURT                                

                           CYNTHIA L. ROWE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17856-04.          Filed February 22, 2007.                 

                    P and her two young children lived together in 2002               
               until her arrest on June 5.  P continued to support her                
               children after her arrest until July 2, but P was confined             
               in jail for the rest of the year.                                      
                    P claimed an earned income credit (EIC) on her Federal            
               income tax return for 2002 and received an EIC of $1,070.              
               R then denied the EIC, claiming that P did not have the same           
               principal place of abode as her children for more than half            
               of the year.  P argues that, although she was jailed for the           
               rest of 2002 after her arrest on June 5, the home where she            
               lived with her children before her arrest still constituted            
               the principal place of abode for her and her children for              
               all of 2002.                                                           
                    Held:  P is eligible for the EIC for 2002.  P’s absence           
               due to being held in jail after her arrest does not prevent            
               her from qualifying for the EIC.                                       

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