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dependency exemption deductions, he also is not entitled to head
of household filing status, sec. 2(b)(1), for 1998, or to a child
tax credit, sec. 24(c)(1), for either 1997 or 1998. However,
because petitioner furnished over half the cost of maintaining
his home, we find that he is entitled to head of household status
for 1997, because Jose and Cathy lived with him for more than one
half of that year.
Under section 32, an eligible individual is allowed a credit
which is calculated as a percentage of the individual’s earned
income, subject to certain limitations. Sec. 32(a)(1). Any
individual with a qualifying child is an eligible individual.
Sec. 32(c)(1). An individual with qualifying children is
entitled to a larger credit than is an individual without
qualifying children. Sec. 32(a) and (b). As is relevant here,
the definition of a qualifying child for purposes of section 32
includes a child of a taxpayer who has the same principal place
of abode as the taxpayer for more than half of the taxable year.
Sec. 32(c)(3)(A). A qualifying child either must be under the
age of 19 (or a student under the age of 24) at the close of the
taxable year, or be permanently and totally disabled at any time
during the year. Sec. 32(c)(3)(C).
Petitioner is not entitled to an earned income credit in
1998 because his income was too great and he had no qualifying
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