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must not exceed the exemption amount, or the child must be either
under the age of 19 or a student under the age of 24. Sec.
151(c)(1).
Generally, an unmarried taxpayer is entitled to head of
household filing status if the taxpayer maintains a household
which is the principal place of abode of at least one unmarried
child. Sec. 2(b)(1).
Under section 32, an eligible individual is allowed a credit
which is calculated as a percentage of the individual’s earned
income, subject to certain limitations. Sec. 32(a)(1). Any
individual with a qualifying child is an eligible individual.
Sec. 32(c)(1). As is relevant here, the definition of a
qualifying child for purposes of section 32 includes a child of a
taxpayer who has the same principal place of abode as the
taxpayer for more than half of the taxable year. Sec.
32(c)(3)(A). A qualifying child must be either under the age of
19 (or a student under the age of 24) at the close of the taxable
year, or be permanently and totally disabled at any time during
the year. Sec. 32(c)(3)(C).
We found petitioner to be a credible witness and accept his
testimony concerning his relationship with his children and their
residence during the year in issue. On these facts, we find it
unnecessary for petitioner to produce legal documentation proving
he had custody of his children during that year, as respondent
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Last modified: May 25, 2011