Cynthia L. Rowe - Page 5

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               Respondent argues that petitioner and her children did not             
          satisfy the residency requirement because petitioner was held in            
          jail for the rest of the year after her arrest on June 5.                   
          Petitioner, on the other hand, argues that she and her children             
          satisfied the residency requirement.  Petitioner asserts that she           
          resided with her children in 2002, first at the Marcum Lane home            
          and then at her mother-in-law’s home.  She argues that her                  
          mother-in-law’s home was the residence for her and her children             
          from the day they moved there through the rest of the year.                 
          Petitioner essentially asserts that, although she was arrested on           
          June 5 and held in jail for the remainder of the year, her                  
          absence was temporary.  We agree with petitioner.                           
               A.   The “Same Principal Place of Abode” Test                          
               We now examine the residency requirement that a taxpayer and           
          his or her children must share the “same principal place of                 
          abode” for more than half the year for which the EIC is claimed.            
          We also consider what types of absences from the home are                   
          permitted while still allowing the home to qualify as the                   
          principal place of abode.  Sec. 32(c)(3).                                   
               The phrase “same principal place of abode” is not defined in           
          section 32 or the regulations under that section.  The                      
          legislative history of section 32, however, provides some                   
          guidance on the meaning of this phrase, and, specifically, how              
          Congress intended absences from the home to be treated.  Congress           

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