Larry Allen Coats - Page 6




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          the school records and his testimony regarding where Laura Coats            
          lived during 1998.  Under these circumstances, we afford more               
          weight to his testimony than to the school records.                         
          Consequently, we find that Laura Coats had the same place of                
          abode as petitioner for at least 9 months during 1998.  As a                
          result of this finding, we conclude that Laura Coats satisfied              
          the residency requirement.  Since respondent conceded that Laura            
          Coats also satisfied the age requirement and the relationship               
          test, Laura Coats was a qualifying child of petitioner for                  
          purposes of an earned income credit for 1998.                               
               Respondent argues that Shawona Higgins did not satisfy the             
          residency requirement or the relationship test.  Regarding the              
          relationship test, petitioner admits that Shawona Higgins is not            
          his biological or adopted child.  Therefore, in order for Shawona           
          Higgins to be a qualifying child, she must satisfy the test for             
          an eligible foster child.  Petitioner admits that Shawona Higgins           
          did not live with him for the entire taxable year.  Consequently,           
          Shawona Higgins was not an eligible foster child of petitioner.             
          Since Shawona Higgins did not satisfy the relationship test, she            
          was not a qualifying child for purposes of an earned income                 
          credit for 1998.                                                            
               To reflect the foregoing and respondent’s concessions,                 

                                                   Decision will be entered           
                                             under Rule 155.                          





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