- 6 - children in that year while Cathy and Jose resided with Ms. Corona. Sec. 32(c)(3)(A). Respondent disallowed the earned income credit in 1997 solely because petitioner’s dependency exemption deductions had been disallowed. Qualification for a dependency exemption deduction is not a prerequisite to being a qualifying child. Sec. 32(c)(3). Ms. Corona’s testimony established that petitioner’s children Cathy and Jose lived with petitioner prior to September 1997, which means they lived with petitioner more than half of that year, and both Cathy and Jose were under the age of 19 at the end of 1997. We therefore hold that petitioner is entitled to the earned income credit in 1997. Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011