- 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 NextLast modified: May 25, 2011