- 12 - 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 year. 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.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
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