Cynthia L. Rowe - Page 2

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               Cynthia L. Rowe, pro se.                                               
               Kelly A. Blaine, for respondent.                                       


               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.                          
               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                 

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