Kabongo Leonard Kalubi - Page 6

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          Earned Income Credit                                                        
               Section 32(a) generally provides eligible individuals with             
          an EIC against their income tax liability.  An “eligible                    
          individual” is defined as an individual who has a “qualifying               
          child” for the taxable year.  Sec. 32(c)(1)(A)(i).  As relevant             
          herein, a “qualifying child” must satisfy a residency test.  Sec.           
          32(c)(3)(A)(ii) provides that the “qualifying child” must have              
          “the same principal place of abode as the taxpayer for more than            
          one-half” of the taxable year.                                              
               At trial, petitioner admitted that the children did not                
          reside with him for more than half of the 1999 year.  We conclude           
          that petitioner is not entitled to an EIC.  See Briggsdaniels v.            
          Commissioner, T.C. Memo. 2001-321; Brignac v. Commissioner, T.C.            
          Memo. 1999-387.                                                             
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  Decision will be entered            
                                             for respondent.                          
















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