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Cynthia L. Rowe, pro se.
Kelly A. Blaine, for respondent.
OPINION
KROUPA, Judge: Respondent determined a $1,070 deficiency in
petitioner’s Federal income tax for 2002. The issue to be
decided is whether petitioner is eligible to claim an earned
income credit (EIC) in 2002. We hold that she is.
Background
This case was fully stipulated under Rule 122.1 The
stipulation of facts and the attached exhibits are incorporated
by this reference. Petitioner was incarcerated in the Coffee
Creek Correctional Facility in Wilsonville, Oregon, when she
filed the petition.
Petitioner and her two children lived together for the first
part of 2002, first at a home on Marcum Lane in Eugene, Oregon,
and then at the home of petitioner’s mother-in-law. Petitioner
was arrested on June 5, 2002, and was held in jail for the
remainder of the year. The father of petitioner’s two children
moved into his mother’s home to care for the children after
petitioner was arrested.
1All section references are to the Internal Revenue Code in
effect at all relevant times, and all Rule references are to the
Tax Court Rules of Practice and Procedure, unless otherwise
indicated.
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