Nathaniel Carter - Page 8

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          whether the eligible individual has no qualifying children, one             
          qualifying child, or two or more qualifying children.  To be                
          eligible to claim an earned income credit with respect to a                 
          qualifying child, a taxpayer must establish that the child bears            
          the relationship to the taxpayer prescribed by section                      
          32(c)(3)(B), the child meets the age requirements of section                
          32(c)(3)(C), and the child shares the same principal place of               
          abode as the taxpayer for more than one-half of the taxable year            
          as prescribed by section 32(c)(3)(A)(ii).                                   
               If petitioner, Ms. Pearson, and Deont� all resided together            
          at the Shoreline Drive residence, then Ms. Pearson was eligible             
          to take the earned income credit with Deont� as her qualifying              
          child, and Deont� cannot also qualify petitioner for the earned             
          income credit with one qualifying child.  See sec. 32(c)(1)(C);             
          Sutherland v. Commissioner, T.C. Memo. 2001-8.  Petitioner                  
          conceded that Ms. Pearson had a higher gross income than he did.            
          That concession would make petitioner ineligible for the                    
          deduction if we were to find that he lived with Ms. Pearson.                
          Sec. 32(c)(1)(C).  Assuming, however, that petitioner resided at            
          the Britain Road residence, he failed to substantiate that it               
          served as Deont�’s principal place of abode.  Sec.                          
          32(c)(3)(A)(ii).  Thus, regardless of where petitioner resided,             
          he has no qualifying children for purposes of the earned income             

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