- 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