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be cited as authority.
Respondent determined a deficiency of $4,529 in petitioner’s
Federal income tax for 2000. The sole issue for decision is
whether petitioner is entitled to an earned income credit under
section 32(a), based on whether his daughters, Bianca and Alexa,
are qualifying children under section 32(c)(3). More
specifically, the question is whether the daughters had the same
principal place of abode with petitioner for more than one-half
of the taxable year under section 32(c)(3)(A)(ii).2
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and are made part hereof.
Petitioner’s legal residence at the time the petition was filed
was Cincinnati, Ohio.
Petitioner’s son, Kyle W. Kennedy (Kyle), was born in 1985.
2 On his Federal income tax return for 2000, petitioner
claimed one dependency exemption for his son, Kyle Kennedy, and
claimed the earned income credit based on two qualifying
children: the son, Kyle Kennedy, and a daughter, Bianca Kennedy.
Petitioner also claimed head-of-household filing status. In the
notice of deficiency, respondent disallowed the dependency
exemption for Kyle Kennedy, disallowed the earned income credit,
and determined that petitioner’s filing status was single rather
than head-of-household. At trial, petitioner conceded his filing
status was single and conceded that his son, Kyle, was not a
qualifying child for purposes of the earned income credit.
However, at trial, petitioner claimed that Bianca and another
daughter, Alexa, were qualifying children for purposes of the
earned income credit. Respondent, at trial, conceded that
petitioner was entitled to the dependency exemption for Kyle and
further conceded petitioner’s entitlement to a child tax credit
under sec. 24 with respect to Kyle (even though petitioner had
not claimed a child tax credit on his 2000 return).
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