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"qualifying child" within the meaning of section 32(c)(3).
On her 1994 Federal income tax return, the grandmother
claimed an earned income credit. The grandmother identified her
daughter Heather as her qualifying child on her 1994 return.
Respondent determined that petitioner was not entitled to an
earned income credit for 1994. Petitioner bears the burden to
prove that respondent's determination is incorrect. Rule 142(a);
Welch v. Helvering, 290 U.S. 111, 115 (1933).
Section 32(a) provides for an earned income credit in the
case of an "eligible individual". Section 32(c)(1)(A) provides
that an "eligible individual" means any individual who has a
"qualifying child" for the taxable year. Section 32(c)(3)
defines qualifying child in pertinent part as follows:
(3) QUALIFYING CHILD.--
(A) IN GENERAL.--The term "qualifying child" means,
with respect to any taxpayer for any taxable year, an
individual--
(i) who bears a relationship to the taxpayer
described in subparagraph (B),
(ii) * * * who has the same principal place of
abode as the taxpayer for more than one-half of such
taxable year,
(iii) who meets the age requirements of
subparagraph (C), and
(iv) with respect to whom the taxpayer meets the
identification requirements of subparagraph (D).
Respondent on brief admits that section 32 consists of four
elements. The parties agree that Treymaine has satisfied these
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