A splintered Tax Court yesterday held that a taxpayer could claim an earned income tax credit (EITC) even though she was incarcerated (after shooting her brother-in-law in the head) and thus did not live with her children for more than half of the tax year in question as required by § 32(c)(3) of the Code. Rowe v. Commissioner, 128 T.C. No. 3 (2/22/07).
The issue that split the Tax Court was whether the taxpayer’s incarceration should be treated as a "temporary" absence from the home and thus allow her to satisfy the six-month rule. (In the following year, the taxpayer she was convicted of first degree murder and sentenced to life imprisonment).
- Five judges joined the majority opinion — Kroupa, Cohen, Swift, Wells & Vasquez)
- Five judges concurred in the result only — Laro, Foley, Gale, Thornton & Goeke, with two separate concurring opinions:
- Gale & Thornton
- Goeke, Cohen, Laro & Thornton
- Six judges dissented — Halpern, Colvin, Marvel, Haines, Wherry & Holmes
Update: Joe Kristan, Mommy’s Going Away, But the Tax Court Says It’s Temporary for Now
2 responses to “Split Tax Court Allows Taxpayer Incarcerated on Murder Charge to Claim EITC”
MOMMY’S GOING AWAY, BUT THE TAX COURT SAYS IT’S TEMPORARY FOR NOW
Cynthia Rowe was struggling as a single mom in 2002. She supported her two children in Eugene, Oregon with wages,…
MOMMY’S GOING AWAY, BUT THE TAX COURT SAYS IT’S TEMPORARY FOR NOW
Cynthia Rowe was struggling as a single mom in 2002. She supported her two children in Eugene, Oregon with wages,…
MOMMY’S GOING AWAY, BUT THE TAX COURT SAYS IT’S TEMPORARY FOR NOW
Cynthia Rowe was struggling as a single mom in 2002. She supported her two children in Eugene, Oregon with wages,…
MOMMY’S GOING AWAY, BUT THE TAX COURT SAYS IT’S TEMPORARY FOR NOW
Cynthia Rowe was struggling as a single mom in 2002. She supported her two children in Eugene, Oregon with wages,…