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2. Filing Status
Respondent determined that petitioner was not entitled to
use the head of household filing status because the home he
maintained was not the principal place of abode of a qualifying
person for more than one-half of the taxable year. For this
purpose, a qualifying person includes a daughter such as
Samantha. See sec. 2(b)(1)(A)(i). Samantha’s principal place of
abode for more than one-half of 1999, however, would have to have
been in petitioner’s home for him to have qualified as a “head of
household”. See sec. 2(b)(1)(A)(ii). Because petitioner did not
meet this requirement, i.e., Samantha never lived in petitioner’s
home during 1999, we sustain respondent’s determination as to
this issue.
3. Earned Income Credit
Respondent determined that petitioner did not qualify for
the earned income credit for want of a qualifying child. Under
section 32, an eligible individual is allowed a credit which is
calculated as a percentage of his or her earned income, subject
to certain limitations. Sec. 32(a)(1). An individual with a
qualifying child is an eligible individual. Sec. 32(c)(1). For
this purpose, a qualifying child includes a child of a taxpayer
who has the same principal place of abode as the taxpayer for
more than half of the taxable year. Sec. 32(c)(3)(A). Because
petitioner did not meet this requirement, i.e., Samantha never
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