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abode, as a member of such household, of an unmarried son or
daughter of the taxpayer. See sec. 2(b)(1)(A)(i).
The evidence fails to establish that petitioner maintained
as his home "a household" that constituted the principal place of
abode for La Toya Johnson. Petitioner did not own the home where
he resided (for only half the year), and his claim to paying the
costs for utilities and food for maintenance of the household
does not satisfy the Court that petitioner "maintained" a
household during the year at issue. Respondent, therefore, is
sustained in the disallowance of petitioner's claimed head-of-
household filing status.
The final issue is petitioner's claim to the earned income
credit. 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. See sec. 32(c)(3). To satisfy the
age test, the qualifying child must not have attained the age of
19 as of the close of the calendar year in which the taxable year
of the taxpayer begins. Sec. 32(c)(3)(C)(i). Petitioner's
daughter, La Toya Johnson, attained age 20 on October 4, 2000.
Therefore, petitioner's daughter does not satisfy the age test
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