Dontez R. Parks - Page 12

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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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