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abode of a person who is a dependent of the taxpayer, if the
taxpayer is entitled to a deduction for the taxable year for such
person under section 151.
In this case, petitioner was not married at the close of
1995, 1996, or 1997. Petitioner is not entitled to dependency
exemption deductions for the years in issue as to Racquelle,
Rafael, Jamal, Reginald, and Preather as stated above. However,
she is entitled to dependency exemption deductions as to Johnnie
for 1995, 1996, and 1997. Johnnie lived with petitioner, and, at
times, with their mother during 1995. She further testified that
her home was “a place he knew he had*** to lay his head***” until
1997 when Johnnie moved into a relative’s basement. Johnnie
lived with petitioner more than one-half of the year during 1995
and 1996 to satisfy the requirement of section 2(b), but he did
not live with petitioner more than one-half of the year during
1997. Therefore, on the basis of the record, we hold that
petitioner is entitled to file her 1995 and 1996 Federal income
tax returns as head of household.
Earned Income Credit
Respondent made a computational adjustment disallowing
petitioner’s claimed earned income credit.
The relevant parts of section 32 provide that an individual
is eligible for the earned income credit if: (1) The individual’s
principal place of abode is in the United States for more than
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