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were qualifying children in 1996. Brittany is petitioner’s
child; the testimony of the four witnesses at trial makes it
clear that petitioner cared for Dustin and Kristion as his own;
and all three of the children had the same principal place of
abode as petitioner during the relevant times in 1995 and 1996.
Therefore, they were all qualifying children in each of the
years. We hold that petitioner is entitled to the earned income
credits disallowed by respondent.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for petitioner.
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Last modified: May 25, 2011