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exemption. See Neal v. Commissioner, T.C. Memo. 1999-97.
Respondent is sustained on this issue.3
2. Filing Status
To qualify for head of household, a taxpayer must satisfy
the requirements of section 2(b). Under section 2(b), a taxpayer
shall be considered a head of household if he or she is not
married at the close of the taxable year, is not a surviving
spouse, and, among other choices, maintains as his or her home a
household which constitutes for more than half of such taxable
year the principal place of abode, as a member of such household,
of a son or daughter. Sec. 2(b)(1)(A).
In the present case, petitioner’s home was not a household
that constituted the principal place of abode for Jonathan and
Jennifer for more than half of 1999. Accordingly, petitioner was
not a head of household within the meaning of section 2(b)(1).
We sustain respondent’s determination on this issue.
3 Respondent determined that petitioner was not entitled to
a child tax credit of $350 for the 1999 taxable year. We sustain
respondent’s determination on this issue, even though respondent
did not raise this issue at the time of trial or in his pretrial
memorandum. Sec. 24(a) provides for a “credit against the tax *
* * for the taxable year with respect to each qualifying child of
the taxpayer”. The term “qualifying child” means any individual
if three tests are satisfied, one of which is whether the
taxpayer is allowed a deduction under sec. 151 with respect to
such individual for the taxable year. Sec. 24(c)(1). Because we
conclude that petitioner is not entitled to dependency exemption
deductions for 1999, Jonathan and Jennifer are not qualifying
children, and petitioner is not entitled to the child tax credit
of $350 for 1999.
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