- 6 - 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.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011