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unmarried son or stepson of the taxpayer, or of any other person
who is a dependent of the taxpayer if the taxpayer is entitled to
a dependency exemption deduction for such person under section
151. See sec. 2(b)(1)(A)(i) and (ii). In the preceding
discussion, the Court found that petitioner had not established
that Christopher was his son or stepson, nor had petitioner
established that he had provided more than half of Christopher's
support during 2000, as a result of which, petitioner was not
entitled to the dependency exemption deduction for Christopher.
Consequently, petitioner is not eligible for head-of-household
filing status for 2000. Respondent is sustained on this issue.
Section 32(a) provides for an earned income credit in the
case of an eligible individual. Section 32(c)(1)(A), in
pertinent part, defines an "eligible individual" as an individual
who has a qualifying child for the taxable year. Sec.
32(c)(1)(A)(i). A qualifying child is one who satisfies a
relationship test, a residency test, an age test, and an
identification requirement. Sec. 32(c)(3). To satisfy the
residency test, the qualifying child must have the same principal
place of abode as the taxpayer for more than one-half of the
taxable year in which the credit is claimed. Sec.
32(c)(3)(A)(ii). The record does not establish that petitioner's
home was the principal place of abode for Christopher for more
than one-half of the 2000 tax year. Moreover, since petitioner
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Last modified: May 25, 2011