- 9 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011