Dwayne Lee Rabold - Page 5

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          32(c)(1)(A)(i).  A qualifying child is one who satisfies a                  
          relationship test, a residency test, and an age test.  Sec.                 
          32(c)(3).  To satisfy the residency test, the qualifying child              
          must have the same principal place of abode as the taxpayer for             
          more than one-half of the taxable year in which the credit is               
          claimed.  Sec. 32(c)(3)(A)(ii).                                             
               Petitioner testified that he would have "the kids for four             
          or five days at a time, a week at a time, vacations, holidays,              
          weekends."  He also testified that he paid for at least half of             
          their expenses.  We believe that petitioner was actively involved           
          in the parenting of his children and that he was very devoted to            
               However, petitioner did not have any evidence which                    
          documented the time he spent with his children.  A log kept by              
          Kristina establishes that petitioner usually would take the girls           
          on some of the weekends and on some vacations.  Due to various              
          circumstances, petitioner did not take the girls every single               
          weekend.  Looking at all the evidence in the light most favorable           
          to petitioner, it appears that petitioner's children often stayed           
          with him, but we find on this record that they resided with                 
          Kristina for more than 50 percent of the year.                              
               Petitioner expressed consternation over the provision in the           
          divorce decree that provided him with the right to claim Maddison           
          as a dependent.  The divorce decree allows petitioner the right             

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