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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