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.
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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
CYNTHIA L. ROWE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rowe v. Comm'r
No. 17856-04
United States Tax Court
128 T.C. 13; 2007 U.S. Tax Ct. LEXIS 3; 128 T.C. No. 3;
February 22, 2007, Filed
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…
Also in this document: Concurrence · Gale; Concurrence · Goeke; Dissent.
2Cases cited11 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Dixon v. United StatesSupreme Court of the United States · 1965
- Rauenhorst v. Comm'rUnited States Tax Court · 2002
- Hein v. CommissionerUnited States Tax Court · 1957
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