Cynthia L. Rowe - Page 39

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          152(c)(4)(A)(i), entitling the mother (and not the grandmother)             
          to head of household status, the earned income credit, and                  
          dependency exemptions on account of the children?  See secs.                
          2(b)(1)(A)(i), 32(c)(1)(A)(i), 152(a)(1), respectively.  What               
          policy would drive that result?                                             
          III.  Conclusion                                                            
               This case presents too many questions for disposition                  
          without briefing by the parties.  Therefore, I respectfully                 
          dissent.                                                                    
               COLVIN, MARVEL, HAINES, WHERRY, and HOLMES, JJ., agree with            
          this dissenting opinion.                                                    




























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