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not been met, thus placing that question as the sole issue for
the Court.3
The residency test requires that a qualifying child have
“the same principal place of abode as the taxpayer for more than
one-half” of the taxable year. Sec. 32(c)(3)(A)(ii). Principal
place of abode is not defined in the provisions relating to the
earned income credit. However, the provisions dealing with head-
of-household filing status are analogous. H. Conf. Rept. 101-
964, at 1037 (1990), 1991-2 C.B. 560, 564; sec. 2(b)(1); sec.
1.2-2(b) and (c), Income Tax Regs. In determining whether a
household actually constitutes the home of the taxpayer or a
principal place of abode of another person, the taxpayer and such
other person “must occupy the household”. Sec. 1.2-2(c)(1),
Income Tax Regs. However, temporary absences from the household
by the other person due to “special circumstances” are permitted.
Id.
With respect to special circumstances, the applicable
regulation provides:
A nonpermanent failure to occupy the common abode by reason
of illness, education, business, vacation, military service,
or a custody agreement under which a child or stepchild is
absent for less than six months in the taxable year of the
taxpayer, shall be considered temporary absence due to
3 The Court decides this case without regard to the
burden of proof. Sec. 7491(a)(1); Rule 142(a); Higbee v.
Commissioner, 116 T.C. 438 (2001).
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