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married to Mr. Her. Based on the available evidence, it is not
unreasonable for the Court to conclude that Mr. Her, as their
father, provided some support during 2001 for the children who
were living with petitioner. Since petitioner failed to
demonstrate the total support provided by Mr. Her and herself,
the Court cannot determine whether her contributions constituted
more than half of the total support provided to the children
during 2001. The Court, therefore, holds that petitioner is not
entitled to the dependency exemption deductions for 2001.
The Court also agrees with respondent that petitioner is not
entitled to the earned income credit. Section 32(a) provides for
an earned income credit in the case of an eligible individual.
Section 32(c)(1)(A), in relevant part, defines an “eligible
individual” as an individual who has a qualifying child for the
taxable year. A qualifying child is one who satisfies a
relationship test, a residency test, an age test, and an
identification requirement. Sec. 32(c)(3). In order to satisfy
the residency test, the qualifying child must have the same
principal place of abode as the taxpayer for more than one-half
of the taxable year in which the credit is claimed. Sec.
32(c)(3)(A)(ii). Section 32(d) provides, however, that a married
individual, within the meaning of section 7703, may claim the
earned income credit only if a joint return is filed for the
taxable year at issue.
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Last modified: May 25, 2011