Cynthia L. Rowe - Page 28

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               To determine whether petitioner and her children had the               
          same principal place of abode for at least 6 months during 2002,            
          we look to section 1.2-2(c)(1), Income Tax Regs.  Pursuant to               
          that section, individuals have the same abode during periods that           
          they occupy the same household.  As pertinent to our present                
          inquiry, we have interpreted the term “occupy” to mean                      
          “physically occupy”.  See Prendergast v. Commissioner, 57 T.C.              
          475, 479 (1972), affd. 483 F.2d 970 (9th Cir. 1973); Biolchin v.            
          Commissioner, T.C. Memo. 1969-197, affd. 433 F.2d 301 (7th Cir.             
          1970).  Petitioner did not physically occupy the same household             
          as her children after June 5, 2002.  She and her children,                  
          therefore, did not physically occupy the same household for at              
          least 6 months during 2002.  Nevertheless, section 1.2-2(c)(1),             
          Income Tax Regs., provides that, in determining whether an                  
          individual occupies a household for an entire year, her absence             
          during some or all of that year will be excused if, among other             
          things, it is both temporary and due to special circumstances.  I           
          agree with the principal opinion that we should apply a similar             
          exception in determining whether petitioner and her children co-            
          occupied the same household for more than 6 months during 2002              
          for purposes of the earned income credit.                                   
               B.  Temporary Absence Due to Special Circumstances                     
               Section 1.2-2(c), Income Tax Regs., provides that a                    
          nonpermanent failure to occupy the common abode by reason of,               

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