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“qualifying child”. A qualifying child is one who satisfies a
relationship test, a residency test, an age test, and an
identification requirement. Sec. 32(c)(3).
Petitioner has met the relationship test, age test, and
identification requirement; therefore, the only factor which
needs discussion is the residency test.
Based on the order for custody, and petitioner’s testimony,
petitioner was permitted visitation with the children for
approximately 127 days during 1997. Petitioner contends that
because the children stayed with him for part of the day during
their school year, that time should be included in the children’s
residency at the family home. We disagree. Under the residency
test, a claimed individual’s principal place of abode must be for
more than one-half of such taxable year. Sec. 32(c)(3)(A)(ii).
Merely staying in the family home for a few hours of the day does
not constitute the children’s principal place of abode.
Because they fail to meet the residency test under section
32, we find that the children were not qualified children of
petitioner. Respondent is sustained on this issue.
Based on the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011