- 4 -
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
them.
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
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011