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not entitled to a section 151 dependency exemption deduction for
the 1996 tax year. Respondent is sustained on this issue.
Earned Income Credit
The relevant parts of section 32 provide that an individual
is eligible for the earned income credit if the individual has a
qualifying child. A “qualifying child” is a son or daughter of
the taxpayer who has not attained the age of 19 at the end of the
taxable year and shares the same principal place of abode in the
United States with the taxpayer for more than one-half of the
taxable year.
Corey was a minor at the end of 1996, and, therefore, meets
the age requirement of section 32. However, petitioner lived
with Corey from January through May of 1996, then moved into her
own apartment. Because Corey resided with her for less than one-
half of 1996, petitioner fails to meet the time period
requirement of section 32. Respondent is sustained on this
issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011