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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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Last modified: May 25, 2011