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Brandon's own mother, Mrs. Booker-Smith, and petitioner's mother,
who were available to care for him. See Perez v. Commissioner,
T.C. Memo. 1998-442.
Petitioner has also failed to offer evidence sufficient to
show that her residence was the principal place of abode for the
children. She did not have legal custody of the children, nor
did she offer any documentation corroborating that they lived in
her household during any part of the year in issue. Accordingly,
the Court finds that the children were not the foster children of
petitioner. Because petitioner has failed to meet the
relationship test under section 32, it is not necessary to
analyze the remaining factors of section 32.
A taxpayer with no qualifying children may be eligible for
the earned income credit subject to, among other things, the
phaseout limitations of section 32(a)(2). Merriweather v.
Commissioner, supra; Briggsdaniels v. Commissioner, supra. For
1997, the earned income credit is completely phased out under
section 32(a) for a taxpayer with no qualifying children if the
taxpayer's earned income and adjusted gross income is over
$9,770. See sec. 32(a) and (b); see also Rev. Proc. 96-59,
1996-2 C.B. 392, 394-395. Petitioner's earned income and
adjusted gross income for 1997 was $15,019. Therefore,
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