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the taxpayer. Sec. 32(c)(3)(B)(i)(III). An eligible foster
child is defined in part as an individual who “the taxpayer cares
for as the taxpayer’s own child”. Sec. 32(c)(3)(B)(iii)(II).
Neither the Code nor the regulations define how a taxpayer
cares for an individual as his or her own child. This Court has
indicated that merely contributing financially to the support of
an individual does not rise to the level of caring for the
individual as one’s own child. See Mares v. Commissioner, T.C.
Memo. 2001-216; Smith v. Commissioner, T.C. Memo. 1997-544.
Respondent contends that petitioner did not care for any of
his siblings as if that sibling were his own child. We disagree.
The record shows that petitioner cared for his younger siblings
in a parental capacity. In addition to being the primary source
of financial support for the household as well as for each of his
younger siblings,2 petitioner assumed the role of a father figure
with respect to his younger siblings. Petitioner and his younger
sister testified convincingly that petitioner and his mother
jointly shared parental duties during the year in issue, and that
petitioner conducted himself and cared for his siblings as though
he were one of the parents in the household. He helped his
siblings with homework at times, since his mother could not speak
English and his father had left the household. He even had to
explain personal hygiene to his younger sister because neither
2See supra note 1.
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Last modified: May 25, 2011