Huon Pen - Page 8

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          Sec. 32(c)(1)(A)(i).  A qualifying child is one who satisfies a             
          relationship test, a residency test, an age test, and an                    
          identification requirement.  Sec. 32(c)(3).  To satisfy the                 
          relationship and age tests, the qualifying child must be the son            
          or daughter of the taxpayer or a descendant of either who is less           
          than 19 years of age or a student whose age is less than 24.                
          Sec. 32(c)(3)(B)(i), (C).  L.H. would appear to satisfy these               
               However, in the consideration of the section 2 head-of-                
          household issue, the Court has concluded that petitioner failed             
          to establish that she furnished over half of the cost of                    
          maintaining the household.  There were other individuals, as                
          discussed above, who contributed to the household and to the                
          support of the child.  Section 32(c)(1)(C) provides that where              
          two or more individuals may claim a qualifying child:                       

               (C) 2 or more eligible individuals.  If 2 or more                      
               individuals would (but for this subparagraph and after                 
               application of subparagraph (B)) be treated as eligible                
               individuals with respect to the same qualifying child for              
               taxable years beginning in the same calendar year, only the            
               individual with the highest modified adjusted gross income             
               for such taxable years shall be treated as an eligible                 
               individual with respect to such qualifying child.                      

          Of all the providers of support to L.H., petitioner failed to               
          establish that her adjusted gross income was higher than that of            

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