Christopher Christie - Page 9

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          and, therefore, was not a qualifying child for purposes of the              
          earned income credit.  However, section 32(c)(1)(A)(ii) allows an           
          earned income credit to an "eligible individual" if such                    
          individual does not have a qualifying child but satisfies the               
          following conditions:                                                       
               (1) Such individual's principal place of abode was in the              
          United States for more than one-half of the taxable year;                   
               (2) the individual had attained age 25 and not attained age            
          65 on or before the close of the taxable year; and                          
               (3) such individual was not a dependent for whom a deduction           
          is allowable under section 151 to another taxpayer for the                  
          taxable year at issue.  Sec. 32(c)(1)(A)(ii)(I), (II), and (III).           
               On this record, the Court is satisfied that petitioner was             
          at least 25 years of age and had not attained age 65 prior to               
          2000.  Accordingly, the Court holds that petitioner is entitled             
          to the earned income credit under section 32 as an eligible                 
          individual with no qualifying children.  Sec. 32(b)(1)(A).                  
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                                  Decision will be entered            
                                             under Rule 155.                          








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