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insufficient to cover all of the assignments for support. We
conclude that the payments from petitioner to his former spouse
during 2002 were for child support and not for alimony.
Accordingly, we hold that petitioner is not entitled to the
claimed $5,301 deduction for taxable year 2002.
As to the section 32 earned income credit claimed by
petitioner, that section requires the children to have the same
principal place of abode as the taxpayer for more than one half
of the taxable year. See secs. 32(c)(3), 152(c). Petitioner
testified at trial that his children lived with him for only two
and a half months during 2002. Consequently, we hold that
petitioner is not entitled to the section 32 earned income credit
for taxable year 2002.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011