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above, petitioner resided with Ms. Olatunde in Washington, D.C.,
for the last 7 months of 2004. Accordingly, petitioner’s
residence was not FM’s or MM’s principal place of abode for more
than one-half of the taxable year. Petitioner therefore is not
entitled to an earned income credit, and respondent’s
determination is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered for
respondent.
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Last modified: May 25, 2011