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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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