Rowe v. Comm'r
United States Tax Court
P and her two young children lived together in 2002 until her arrest on June 5. P continued to support her children after her arrest until July 2, but P was confined in jail for the rest of the year. P claimed an earned income credit (EIC) on her Federal income tax return for 2002 and received an EIC of $ 1,070. R then denied the EIC, claiming that P did not have the same principal place of abode as her children for more than half of the year.
Read the full summary
P and her two young children lived together in 2002 until her arrest on June 5. P continued to support her children after her arrest until July 2, but P was confined in jail for the rest of the year. P claimed an earned income credit (EIC) on her Federal income tax return for 2002 and received an EIC of $ 1,070. R then denied the EIC, claiming that P did not have the same principal place of abode as her children for more than half of the year. P argues that, although she was jailed for the rest of 2002 after her arrest on June 5, the home where she lived with her children before her arrest…
1Opinion of the Court
OPINION
Kroupa, Judge:
Respondent determined a $1,070 deficiency in petitioner’s Federal income tax for 2002. The issue to be decided is whether petitioner is eligible to claim an earned income credit (EIC) in 2002. We hold that she is.
Background
This case was fully stipulated under Rule 122.1 The stipulation of facts and the attached exhibits are incorporated by this reference. Petitioner was incarcerated in the Coffee Creek Correctional Facility in Wilsonville, Oregon, when she filed the petition.
Petitioner and her two children lived together for the first part of 2002, first at a home on…
2Cases cited3 opinions
- Hein v. CommissionerUnited States Tax Court · 1957
- Prendergast v. CommissionerUnited States Tax Court · 1972
- James J. Prendergast v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
3Cited by23 opinions
- Seeliger v. Comm'rUnited States Tax Court · 2017
- Cochran v. Comm'rUnited States Tax Court · 2010
- Abdeia Hassan v. CommissionerUnited States Tax Court · 2018
- Alarcon v. Comm'rUnited States Tax Court · 2011
- Anthony Donyen Gray v. CommissionerUnited States Tax Court · 2013
18 more not listed; retrieve them via the Exa API.