- 5 - (III) has the same principal place of abode as the taxpayer for the taxpayer’s entire taxable year. Respondent acknowledges that petitioner cares for the children in question as his own and that those children and petitioner have the same principal place of abode. Petitioner acknowledges that the children have not been “placed with the taxpayer by an authorized State agency”. Indeed, there was an intimation at trial that petitioner and the mother view as unfair the refusal or failure of the Mississippi Department of Human Services to place the children with petitioner as his foster children. The Court is left with the impression that the Mississippi Department of Human Services has not placed the children with petitioner as his foster children because of the technical illegality of petitioner’s living arrangement with the mother. With the change in section 32(c)(3) that became effective for the taxable year, petitioner took the return position, after discussion with the mother, who is the sole custodial parent, that she was authorized to “place” the children with petitioner as his foster children. Although there is no documentary evidence or testimony in the record that the mother has “placed” any of the children with petitioner as their foster father, we will assume for purpose of argument that she has attempted to do so.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011