Randall Albert Fritscher - Page 10




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         was the principal place of abode of Kimberly and Michelle for                
         more than one-half of 1997, it follows that petitioner did not               
         have a “qualifying child” in 1997 and is not entitled to an                  
         earned income credit for that year.  Respondent’s determination              
         is sustained.                                                                
         Conclusion                                                                   
              Reviewed and adopted as the report of the Small Tax Case                
         Division.                                                                    
              In order to give effect to the foregoing,                               


                                           Decision will be entered                  
                                       for respondent.                                


























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