Cynthia L. Rowe v. Commissioner

128 T.C. No. 3

UNITED STATES TAX COURT CYNTHIA L. ROWE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17856-04. Filed February 22, 2007. 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…