United States Tax Court, 2010

Cochran v. Comm'r

United States Tax Court · Decided March 4, 2010 · "Dean, John F."

2010 Tax Ct. Summary LEXIS 26

Opinion

DAWNEE COCHRAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cochran v. Comm'r

No. 22015-08S

United States Tax Court

2010 Tax Ct. Summary LEXIS 26;

MARCH 4, 2010, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

*26

Dean, John F.

JOHN F. DEAN

WASHINGTON, DC 20217

ORDER

For cause, it is

ORDERED that the following is hereby substituted for the last two paragraphs on page 6, in the Summary Opinion (T.C. Summary Opinion 2010-14) filed February 18, 2010:

Petitioner's adjusted gross income for 2007 exceeded $ 12,590; accordingly she is also ineligible to claim an earned income credit under sec. 32(c)(1)(A)(ii) as an individual without a qualifying child. See Rev. Proc 2006-53, sec. 3.07(1), 2006-2 C.B. 996, 1000 (announcing the specific amount for 2007).

It is further

ORDERED that the decision line on page 7 is hereby revised by deleting the words: "Decision will be entered under Rule 155" and inserting in lieu thereof the words: "Decision will be entered for respondent."

DATED: Washington, D.C.

February 22, 2010

(Signed)

John F. Dean

Special Trial Judge

Case-law data current through December 31, 2025. Source: CourtListener bulk data.