Bruce Edward Kennedy - Page 6

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          approximately 60 miles from petitioner.                                     
               Petitioner owned a 1933 40-foot trawler, which he described            
          as “an old wooden boat.”  The boat had sleeping quarters, and               
          petitioner took the boat on the Ohio River for days at a time               
          during the year at issue.  Occasionally, his daughters joined him           
          in spending time on the boat.  Petitioner kept a boat log in the            
          use of his boat.                                                            
               As indicated supra note 2, on his 2000 return, petitioner              
          claimed an earned income credit with respect to Kyle and Bianca.            
          He did not claim Alexa as a qualifying child for this credit.  In           
          the notice of deficiency, respondent disallowed the earned income           
          credit.  At trial, petitioner contended he was entitled to the              
          earned income credit with respect to Bianca and Alexa, rather               
          than Bianca and Kyle, as the qualifying children.                           
               Section 32(a) provides for an earned income credit in the              
          case of an eligible individual.  Section 32(c)(1)(A), in                    
          pertinent part, defines an "eligible individual" as an individual           
          who has a qualifying child for the taxable year.  Sec.                      
          32(c)(1)(A)(i).  A qualifying child is one who satisfies a                  
          relationship test, a residency test, an age test, and an                    
          identification requirement.  See sec. 32(c)(3).  Respondent                 
          conceded that the relationship, age, and identification                     
          requirements have been met with respect to petitioner’s                     
          daughters.  Respondent’s position is that the residency test has            





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