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petitioner does not qualify for head of household filing status.
Id. Respondent’s determination is therefore sustained.
D. Issue 3. Earned Income Credit
On each of his returns for 1999 and 2000, petitioner claimed
an earned income credit identifying his son Chinedu N. Ogu as a
qualifying child. In the notice of deficiency, respondent
disallowed the earned income credit for both years. Respondent
based the disallowance on the lack of a qualifying child and on
the fact that petitioner’s income exceeded the maximum amount
allowable to claim an earned income credit without regard to a
qualifying child.
In the case of an eligible individual, section 32(a) allows
an earned income credit against the individual’s income tax
liability. As relevant in the first instance, an “eligible
individual” is defined as an individual who has a “qualifying
child” for the taxable year. Sec. 32(c)(1)(A)(i).
As required by section 32(c)(3)(A)(ii), and as relevant
herein, a “qualifying child” is the taxpayer’s son who has the
same principal place of abode as the taxpayer for more than half
of the taxable year.
During each of the taxable years in issue, petitioner’s son
lived with his mother for more than half of the year. See supra
note 18. As stated above, this living arrangement was consistent
with the divorce decree granting petitioner’s former spouse the
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