Zoilo A. Urena - Page 8

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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            
               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               
                                             Decision will be entered                 
                                        under Rule 155.                               

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