Eugene P. Mayeux - Page 9




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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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