- 8 -
The fact that Kimberly and Michelle may not have enjoyed
ideal living arrangements with Ms. Phillips during the first 8
months of the year does not mean that their principal place of
abode was not with their mother. See Cubick v. Commissioner,
T.C. Memo. 1977-102.
In view of the foregoing, we hold that petitioner does not
qualify for head-of-household filing status in 1997.
Respondent’s determination is sustained.
C. Earned Income Credit
In the case of an eligible individual, section 32(a) allows
an earned income credit. As relevant herein, the term “eligible
individual” means any individual who has a qualifying child for
the taxable year.7 Sec. 32(c)(1)(A)(i). Also as relevant herein,
the term “qualifying child” means a daughter of the taxpayer who
has the same principal place of abode as the taxpayer for more
than one-half of the taxable year. Sec. 32(c)(3)(A).
The term “principal place of abode” as used in section
32(c)(3)(A) has essentially the same meaning as the term
“principal place of abode” as used in section 2(b)(1)(A). Sec.
1.32-2(c)(1), Income Tax Regs. Therefore, because we have
already decided that petitioner did not maintain a household that
7 An individual who does not have a qualifying child for
the taxable year may nevertheless qualify as an “eligible
individual”. Sec. 32(c)(1)(A)(ii). However, petitioner does not
so qualify because his income exceeded the statutory maximum.
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