Cynthia L. Rowe - Page 12

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          into account for EIC purposes.  Id.  Our holding, therefore,                
          applies primarily to taxpayers who have earned income outside a             
          correctional facility for part of a year and are then arrested              
          and held in jail without conviction for the remainder of the                
               Congress has chosen to restrict the extent to which inmates            
          at correctional institutions may obtain the EIC.  Id.  Absent               
          direction from Congress, we do not find it appropriate under                
          these circumstances to further restrict the application of the              
          EIC also to exclude income a taxpayer earns before incarceration.           
               E.   Conclusion                                                        
               We hold that petitioner has satisfied the residency                    
          requirement to claim the EIC for 2002.                                      
               To reflect the foregoing,                                              

                                             Decision will be entered                 
                                             for petitioner.                          
               Reviewed by the Court.                                                 
               COHEN, SWIFT, WELLS, and VASQUEZ, JJ., agree with this                 
          majority opinion.                                                           
               LARO, FOLEY, GALE, THORNTON, and GOEKE, JJ., concurring in             
          result only.                                                                
               CHIECHI, J., did not participate in the consideration of               
          this case.                                                                  

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