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considered such days that the girls spent with petitioner’s
parents and Ms. Zorb to count in petitioner’s favor, as temporary
absences within the meaning of the regulations. Sec. 1.2-
2(c)(1), Income Tax Regs. On days that the girls spent part of
their time with both parents, petitioner and Ms. Kennedy were
each credited with one-half day, an approach sanctioned by both
petitioner and respondent.
Despite these allowances, on this record, the Court holds
that Bianca and Alexa Kennedy did not have the same principal
place of abode with petitioner for more than one-half of the
year. As between petitioner and Ms. Kennedy, the number of days
each spent with their daughters was quite close. Although
petitioner did provide a place of abode for Bianca and Alexa for
a significant portion of 2000, that time period, in the Court’s
best judgment, did not exceed 183 days for that year. Therefore,
the Court holds that the two girls were not qualifying children
for purposes of section 32(a). Respondent is sustained on this
issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011