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gross income is in excess of $9,230 and $9,500, respectively.
See sec. 32(a) and (b).
Respondent determined that for the years in issue petitioner
did not have any qualifying children and that pursuant to the
limitation contained in section 32(a)(2), he is not entitled to
an EIC for 1995 and is only entitled to an EIC in the amount of
$193 for 1996. A qualifying child is defined, among other
things, as a son or daughter of the taxpayer, or a descendant of
either, having the same principal place of abode as the taxpayer
for more than one-half of the taxable year and who meets the age
requirements contained in section 32(c)(3)(C). See sec.
32(c)(3).
As discussed above, petitioner failed to provide convincing
evidence to demonstrate that he provided the principal place of
abode for his sons for more than one-half of either of the years
1995 and 1996. Accordingly, respondent's determination is
sustained.
Decision will be entered
for respondent.
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Last modified: May 25, 2011