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Petitioner testified that late at night after work he picked up
Gabriella, and she returned with him to his residence on Bleeker
Street.
Petitioner testified that he was the custodial parent of
Gabriella. However, at trial petitioner attempted to introduce a
Form 8332, Release of Claim to Exemption for Child of Divorced or
Separated Parents, which allegedly was completed by petitioner
and Ms. Hernandez. In this form, petitioner and Ms. Hernandez
acknowledged that she was the custodial parent in 2002 but was
releasing her dependency exemption to petitioner. The Form 8332
was not attached to petitioner’s Federal income tax return for
2002 and obviously was prepared in anticipation of trial.
Upon the basis of the record and taking into account
inconsistencies in petitioner’s testimony, petitioner has not
persuaded the Court that Gabriella lived with him at the same
principal place of abode for more than one-half of the taxable
year. Therefore, we find that petitioner is not entitled to an
earned income tax credit for the tax year 2002. Respondent’s
disallowance of an earned income tax credit is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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