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these concessions, the issues remaining for decision are
petitioner's claim to head of household filing status under
section 2(b) and petitioner's claim to the section 32(a) earned
income credit.
Petitioner has a master's degree in sociology and was
employed in a rehabilitation center for the mentally retarded.
During the year in question, petitioner was married to Charlene
Hill. They were living separately and apart throughout the year
2002. They have never been divorced or legally separated.
Petitioner and Ms. Hill have no children, although Ms. Hill has
five children from a previous marriage. Respondent agrees that
petitioner is entitled to the dependency exemption deductions for
two of her children for the year at issue. It is for these two
children that petitioner claims head of household filing status
and the earned income credit.
Although the two children did not live full time with
petitioner during 2002, they spent time with him every year,
usually during the 3-month summer period when the children were
not in school. Also, during the year, petitioner contributed
2(...continued)
exemption deduction for the two children entitles petitioner to
the child tax credit under sec. 24. Under sec. 24(c)(1), a
qualifying child includes any individual who is a dependent under
sec. 151, has not attained the age of 17, and bears a
relationship to the taxpayer, which includes a stepchild. Sec.
24(c)(1)(A), (B), and (C).
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