MEMORANDUM OPINION
GOLDBERG, Special Trial Judge:
Respondent determined a deficiency in petitioner's Federal income tax in the amount of $55 for the taxable year 1997. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
The sole issue for determination is whether petitioner is entitled to the earned income credit for the tax year 1997.
This case was submitted fully stipulated. The...
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