Cynthia L. Rowe - Page 25

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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             

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