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during 1997. Petitioner therefore is not entitled to the
dependency exemption deductions which he claimed for that year.
Secs. 151(a), (c) and 152(a).
The second issue for decision is whether petitioner is
entitled to head of household filing status. Petitioner claimed
head of household filing status on his return, and respondent
changed the filing status to single in the notice of deficiency.
As is relevant here, a taxpayer is entitled to head of
household filing status with respect to children only if the
taxpayer maintains a household which is the principal place of
abode of one or more of those children. Sec. 2(b)(1).
Petitioner admits that his household was not the principal place
of abode of any of his children during 1997. Consequently,
petitioner is not entitled to head of household filing status for
that year. Id.
The third issue for decision is whether petitioner is
entitled to an earned income credit. Petitioner claimed an
earned income credit with Tristan and Harvey as qualifying
children. In the notice of deficiency, respondent disallowed the
earned income credit in full.
Subject to certain limitations, an eligible individual is
allowed a credit which is calculated as a percentage of the
individual’s earned income. Sec. 32(a)(1). Earned income
includes wages. Sec. 32(c)(2)(A). For the year in issue,
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