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failed to provide any witnesses or documentation corroborating
his assertions. We find that petitioner has failed to establish
that he was the custodial parent for either of his sons during
the year in issue. Consequently, because petitioner did not
attach to his return a written declaration entitling him to the
dependency exemption deductions, we sustain respondent’s
determination that petitioner is not entitled to the deductions.
Furthermore, petitioner has failed to establish that he provided
any support for the children during that year. Even were we to
find that petitioner lived for some part of the last 6 months of
the year with Ms. Clark, he would not be entitled to a dependency
exemption deduction for Lamani. Secs. 151, 152.
The second issue for decision is whether, and if so to what
extent, petitioner is entitled to an earned income credit in
2000. 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). A single
individual is an eligible individual if his principal place of
abode is in the United States for more than half of the taxable
year, if he is at least 25 years old but under 65 years old, and
if he is not a dependent of another taxpayer. Sec.
32(c)(1)(A)(ii). An individual with qualifying children is
entitled to a larger credit than is an individual without
qualifying children. Sec. 32(a) and (b). Subject to further
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