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than one-half of taxable year 2001 (until July 20, 2001), the
principal place of abode for his son. While that assertion is
correct, petitioner was married, and, additionally, under section
7703(b), petitioner was considered married as of the end of the
taxable year because his former spouse was a member of
petitioner's household during the last 6 months of taxable year
2001. Respondent, therefore, is sustained on the head-of-
household issue.
With respect to the third issue, section 32(a) provides for
an earned income credit in the case of an eligible individual.
Section 32(c)(1)(A), in pertinent part, defines an "eligible
individual" as an individual who has a qualifying child for the
taxable year. Sec. 32(c)(1)(A)(i). A qualifying child is one
who satisfies a relationship test, a residency test, an age test,
and an identification requirement. Sec. 32(c)(3). To satisfy
the residency test, the qualifying child must have the same
principal place of abode as the taxpayer for more than one-half
of the taxable year in which the credit is claimed. Sec.
32(c)(3)(A)(ii). However, section 32(d) provides that, in the
case of an individual who is married within the meaning of
section 7703, the earned income credit is allowed only if a joint
return is filed for the taxable year in question. As noted in
the earlier discussion, since petitioner's wife was a member of
his household during the last 6 months of 2001, petitioner was
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