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1995, 1996, or 1997. Therefore, petitioner satisfies the first
requirement of section 2(b). However, petitioner fails to
establish the second requirement because he did not maintain his
home as the principal place of abode for his children for more
than one-half of any of the years in issue. Petitioner testified
that the children lived with him on the weekends and during the
summer months, which does not meet the time period requirement of
section 2(b).
Therefore, petitioner is not entitled to file his 1995,
1996, and 1997 Federal income tax returns as head of household.
Respondent is sustained on this issue.
Earned Income Credit
The relevant parts of section 32 provide that an individual
is eligible for the earned income credit if the individual has a
qualifying child. A “qualifying child” is a son or daughter of
the taxpayer who has not attained the age of 19 at the end of the
taxable year and shares the same principal place of abode in the
United States with the taxpayer for more than one-half of the
taxable year. Neither child was 19 years old at the end of 1995,
1996, or 1997. But because petitioner’s children resided with
him for less than one-half of the 1995, 1996, and 1997 taxable
years, petitioner fails to meet the time period requirement of
section 32. Respondent is sustained on this issue.
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