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includes wages. Sec. 32(c)(2)(A). Section 32(c)(1)(A)(i), in
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 previously stated, petitioner has not established that
his residence was the principal place of abode for AP or GP for
more than one-half of the taxable year 2002. Accordingly, we
conclude that the children fail the residency test of section
32(c)(3)(A)(ii). Respondent’s determination on this issue is
sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
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