Oscar Hughes, Jr. - Page 8




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          this did not occur during either year in issue.  Consequently,              
          petitioner may not treat any of the children as a qualifying                
          child for either 1995 or 1996.  It follows that respondent’s                
          determinations disallowing the earned income credits claimed on             
          petitioner’s returns are sustained.                                         
               To reflect the foregoing,                                              


                                                  Decision will be                    
                                             entered under Rule 155.                  
































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