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that requisite; consequently, he qualifies for head-of-household
filing status for the year at issue. See sec. 2(b)(1)(A)(i).
The third issue is petitioner’s claim to the earned income
credit of $2,815 under section 32.
Section 32(a)(1) allows an eligible individual an earned
income credit against the individual’s income tax liability.
Section 32(a)(2) limits the credit allowed, and section 32(b)
prescribes different percentages and amounts used to calculate
the credit based on whether the eligible individual has no
qualifying children, one qualifying child, or two or more
qualifying children.
To be eligible to claim an earned income credit with respect
to a qualifying child, a taxpayer must establish, inter alia,
that the child bears a relationship to the taxpayer prescribed by
section 32(c)(3)(B), that the child meets the age requirements of
section 32(c)(3)(C), and that the child shares the same principal
place of abode as the taxpayer for more than one-half of the
taxable year as prescribed by section 32(c)(3)(A)(ii).
In the pretrial memorandum respondent filed at the trial of
this case, respondent argued:
Generally, I.R.C. section 32(c)(3) defines four tests for
“qualifying child” which pertain to 1) relationship, 2) age,
3) identification (taxpayer identification number) of the
child and 4) and abode requirement. On this issue
Petitioner does not satisfy the abode requirement with
respect to the residency of the claimed dependents during
2003. In addition it has already been shown he failed to
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