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cared for Amanda as her own child because the record is clear
that Amanda did not have the same principal place of abode as
petitioner for petitioner's entire taxable year. Petitioner is
therefore not entitled to an earned income credit. We therefore,
hold for respondent on this issue.
Conclusion
In order to give effect to our disposition of the disputed
issues, as well as the parties’ concessions, see supra notes 1
and 3,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011