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case, section 32(c)(3)(A)(ii) defines, as one of the factors
constituting a "qualifying child", an individual who has the same
principal place of abode as the taxpayer for more than one-half
of the taxable year. As concluded in the preceding discussion,
the two stepchildren did not have their principal place of abode
with petitioner for more than one-half of the taxable year 2002.
Petitioner, therefore, is not entitled to the earned income
credit for the year 2002.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011