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pending her criminal trial, the absence is temporary for purposes
of determining eligibility for the earned income credit. I see
the petitioner’s absence in this case as analogous to a departure
caused by serious illness and not a circumstance in which it is
appropriate to apply the reasonableness of return test. It is
contrary to our criminal justice system to presume petitioner’s
guilt before her conviction. The possibility that her absence
would become permanent by virtue of her ultimate conviction
should not lessen the temporary nature of her detention and
absence in the months preceding her trial.
COHEN, LARO, and THORNTON, JJ., agree with this concurring
opinion.
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