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pertinent part, defines an “eligible individual” as “any
individual who has a qualifying child for the taxable year”. A
“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 a brother or sister who
the taxpayer cares for as the taxpayer’s own child satisfies the
relationship test. Sec. 32(c)(3)(B)(i)(II). Therefore, we are
willing to assume that BMB satisfies the relationship test.
However, although we find petitioner’s testimony credible
that BMB did reside in his residence in Miamisburg, Ohio, for a
period of time in 2004, petitioner did not establish that his
residence was the principal place of abode for BMB for more than
one-half of the taxable year 2004. Ms. Parks’s testimony shows
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