Zoilo A. Urena - Page 6

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          respondent.  Therefore, this Court finds that petitioner’s filing           
          status in 2002 was single as claimed by petitioner on Form 1040.            
          Earned Income Tax Credit                                                    
               The final issue for decision is whether petitioner is                  
          entitled to an earned income tax credit in the amount of $2,506             
          for the taxable year 2002.                                                  
               The relevant parts of section 32 provide that an individual            
          is eligible for the earned income tax credit if the individual              
          has a qualifying child.  A “qualifying child” is a son or                   
          daughter of the taxpayer who has not attained the age of 19 at              
          the end of the taxable year and shares the same principal place             
          of abode in the United States with the taxpayer for more than               
          one-half of the taxable year.  Sec. 32(c)(3).                               
               Respondent has conceded that Gabriella is petitioner’s                 
          daughter, and that she is under the age of 19.  Therefore, two of           
          the three elements required have been satisfied if Gabriella is             
          to be considered a qualifying child for earned income tax credit            
          purposes.  However, respondent contends that petitioner has not             
          shown that Gabriella had the same principal place of abode as he            
          did for more than half of 2002 in order for him to claim an                 
          earned income tax credit as a single person with a qualifying               
               Petitioner testified that during the year in issue Gabriella           
          lived with him and his brother, Robert Urena, at 1927 Bleeker               

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