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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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