- 9 - determinations by respondent that the Court sustains, was in excess of each of the phaseout amounts for 2003. Accordingly, petitioner is not eligible for an earned income credit. Respondent’s determination on this issue is sustained. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10Last modified: November 10, 2007