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“qualifying child” is one who satisfies a relationship test, a
residency test, and an age test. Sec. 32(c)(3). The pertinent
parts of section 32(c)(3) provide:
(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 the taxpayer’s brother
or sister, whom the taxpayer cares for as his own child,
satisfied the relationship test. Sec. 32(c)(3)(B)(i)(II).
Therefore, we are willing to assume that SAB satisfies the
relationship test.
However, although we find petitioner’s testimony credible
that SAB did reside at his residence in Newark, New Jersey, for a
period of time in 2003, petitioner did not offer into evidence
any documentation or any testimony to establish that such period
was more than one-half of the year.
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Last modified: May 25, 2011