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RW’s absence from petitioner’s principal place of abode was
not a temporary absence. RW “did not wish to move away from her
school” when petitioner moved to San Diego in 2000, and she did
not travel to San Diego until the end of the school year. RW
resided in two places in Indiana, her father’s home and her
grandparents’ home. RW lived with petitioner for approximately 9
weeks during the summer of 2002. A short time before RW
graduated from high school (years after 2002), RW rented an
apartment in Indiana with some friends. RW continued to live in
Indiana after she graduated from high school. RW’s absence from
petitioner’s home was not temporary. RW never moved to San Diego
with petitioner.
On the basis of the record, we conclude that petitioner did
not maintain a household that was the principal place of abode of
RW for more than one-half of the year. Respondent is sustained
on this issue.
2. Earned Income Credit
Section 32(a)(1) allows an eligible individual an earned
income credit against the individual’s income tax liability.
Section 32(c)(1)(A)(i), in pertinent part, defines an “eligible
individual” as “any individual who has a qualifying child for the
taxable year”. A qualifying child includes a son or daughter of
the taxpayer who has the “same principal place of abode [within
the United States] as the taxpayer for more than one-half of such
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