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clothing, education, medical treatment, vacations, life
insurance, and transportation. Id.
Petitioner’s children each received funds from Social
Security, and Mr. Allen purchased food for the household.
Considering these funds were available for support of the
household, we conclude that petitioner did not furnish over half
the cost of maintaining the household. Therefore, we sustain
respondent’s determination.
2. Earned Income Credit
On her 1996 income tax return, petitioner claimed an earned
income credit. In the case of an eligible individual, section
32(a) allows an earned income credit against the individual’s
income tax liability. As relevant herein, an “eligible
individual” is defined as an individual who has a “qualifying
child” for the taxable year. Sec. 32(c)(1)(A).
The record reflects that each of petitioner’s sons qualifies
as a “qualifying child” pursuant to the requirements set forth in
section 32(c)(3)(A)(i through iv). In this regard, each of the
three sons satisfies the relationship test, see sec.
32(c)(3)(A)(i) and (B)(i)(I), the residency test, see sec.
32(c)(3)(A)(ii), and the age test, see sec. 32(c)(3)(A)(iii) and
(C)(i). Finally, petitioner satisfied the identification
requirement under section 32(c)(3)(C)(A)(iv) and (D)(i) for each
of the three children.
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