Rodger L. Smith - Page 8

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               Respondent's determination that petitioner does not qualify            
          for the earned income credit is also sustained.  Section 32(a)              
          offers the earned income credit only to eligible individuals.               
          "Eligible individual" is defined in section 32(c)(1)(A) as one              
          who has a "qualifying child" for the taxable year.  A qualifying            
          child is one who satisfies a relationship test, a residency test,           
          an age test, and an identification requirement.  See sec.                   
               The relationship test is set forth in section 32(c)(3)(B).             
          To satisfy the test, the qualifying child must be a son, a                  
          daughter, or descendant, a stepson or stepdaughter, or a foster             
          child.  Petitioner argues that Pierre and Sonya Tolbert are                 
          foster children.  We disagree with petitioner.                              
               "Eligible foster child" is defined in section                          
          32(c)(3)(B)(III) as a child who is cared for by the taxpayer as             
          though the child were his own, and has the same principal place             
          of abode as the taxpayer for the entire taxable year.  The                  
          statute neither interprets how a taxpayer cares for a child as              
          his own, nor defines principal place of abode.                              
               Petitioner offered no evidence that he cared for either                
          Sonya or Pierre Tolbert in a parental capacity.  He did not have            
          legal custody of the children, nor did he claim to play any                 
          significant role in their day-to-day lives other than as a                  

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