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eligible individual with no qualifying children is not entitled
to the earned income credit for 1997 if his adjusted gross income
is greater than $9,770. See sec. 32(a) and (b); see also Rev.
Proc. 96-59, 1996-2 C.B. 392, 394-395.
Respondent determined that in 1997 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
1997. A qualifying child is defined, among other things, as a
son or daughter, stepchild, or foster child of the taxpayer, or a
descendant of such a person, 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 is not Chanda’s biological
father. Moreover, petitioner conceded that Chanda did not reside
in his home during 1997. Accordingly, we hold that petitioner is
not entitled to an EIC for 1997.
Decision will be entered
for respondent.
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Last modified: May 25, 2011