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of a taxpayer who has the same principal place of abode as the
taxpayer for more than half of the taxable year. Sec.
32(c)(3)(A)(ii). Petitioner claimed Alexis as a qualifying
child. Alexis was not a qualifying child for petitioner,
however, because she did not have the same principal place of
abode as petitioner for more than half of 1998. Petitioner is
not entitled to an earned income credit in 1998 because he had no
qualifying children and because his earned income was too great
to otherwise be entitled to the credit. Sec. 32(a),
(c)(3)(A)(ii).
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011