Jorge Gallardo - Page 9

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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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