James T. Redman - Page 7

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          an eligible individual with no qualifying children.4  In                    
          particular, respondent contends that Justice is not a qualifying            
          child with respect to petitioner for the 1998 taxable year.  We             
          agree.                                                                      
               “The term ‘qualifying child’ means, with respect to any                
          taxpayer for any taxable year, an individual * * * who has the              
          same principal place of abode as the taxpayer for more than one-            
          half of such taxable year”.  Sec. 32(c)(3)(A).  As discussed                
          above, petitioner has not met his burden of showing that Justice            
          had the same principal place of abode as petitioner for more than           
          one-half of the 1998 taxable year.  Accordingly, Justice is not a           
          “qualifying child” with respect to petitioner for purposes of the           
          earned income credit under section 32.                                      
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          





               4  At the time of trial, respondent conceded that petitioner           
          was entitled to claim an earned income credit of $341, which is             
          the maximum amount that could be claimed for the 1998 taxable               
          year by an eligible individual with no qualifying children.  See            
          Rev. Proc. 97-57, sec. 3.03, 1997-2 C.B. 584, 586.  We accept               
          respondent’s concession.                                                    





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