Nathan Andrew Poehlein - Page 11

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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                  
                         (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               
               Reviewed and adopted as the report of the Small Tax Case               

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Last modified: May 25, 2011