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Although petitioner’s divorce decree dated December 8, 1997,
was entered on December 23, 1997, it is not apparent from the
record whether he was married to his current wife, Julie Muncy,
at the close of the 2001 taxable year. However, we need not
address petitioner’s marital status during that year because
petitioner fails to meet the principal place of abode
requirement. As determined above, petitioner’s home did not
constitute the principal place of abode for his children during
2001. Because of this fact, petitioner does not meet the
criteria for the head of household filing status.
IV. Child Tax Credit
Section 24 allows a credit for each “qualifying child” of
the taxpayer. A “qualifying child” for purposes of section 24 is
an individual who meets the relationship test under section
32(c)(3)(B), has not attained the age of 17 by the close of the
taxable year, and with respect to whom the taxpayer is entitled
to a dependency exemption deduction under section 151. Sec.
24(c).
As a son or a daughter of petitioner, petitioner’s children
meet the relationship test. During the year in issue, neither
child had attained the age of 17. BEM was 13 years old and KLM
was 11 years old at the close of the taxable year. However, as
previously discussed, petitioner is not eligible to claim a
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