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(3) Qualifying Child.--
(A) In general.--The term “qualifying child” means,
with respect to any taxpayer for any taxable year, an
individual--
(i) who bears a relationship to the taxpayer
described in subparagraph (B),
(ii) who has the same principal place of abode as
the taxpayer for more than one-half of such taxable
year, and
(iii) who meets the age requirements of
subparagraph (C).
As relevant herein, a descendant of a brother or sister, who
the taxpayer cares for as the taxpayer’s own child, satisfies the
relationship test. We are willing to assume DS satisfies the
relationship test.
However, as previously stated, petitioner has not
established that his residence was the principal place of abode
for DS for more than one-half of the taxable year 2003. We find
that DS fails the residency test of section 32(c)(3)(ii).
Accordingly, respondent’s determination on this issue is
sustained.
4. Child Tax Credit
As previously stated, petitioner claimed a child tax credit
for taxable year 2003 with DS as the qualifying child. In the
notice of deficiency, respondent disallowed the child tax credit.
Section 24(a) authorizes a child tax credit with respect to
each “qualifying child” of the taxpayer. The term “qualifying
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Last modified: May 25, 2011