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Court of California in County of Santa Clara v. Daniels, supra,
that petitioner failed to pay child support for his three sons
from 1993 through 1999, and that the County provided support
payments to the children’s caretakers. The payments by the
County do not constitute support by petitioner. Lutter v.
Commissioner, 61 T.C. 685 (1974), affd. 514 F.2d 1095 (7th Cir.
1975). Accordingly, respondent’s determination that none of
petitioner’s three sons is his dependent for section 151 purposes
for the taxable years is sustained.
Issue 3. Earned Income Credit
Petitioner claimed the earned income credit for 1997 and
1998. Section 32(a)(1) allows an eligible individual an earned
income credit against the individual’s income tax liability. An
eligible individual is any individual who either: (1) Has a
qualifying child as defined by section 32(c)(3)(A), or (2) has no
qualifying child and meets the requirements of section
32(c)(1)(A)(ii).
A taxpayer must satisfy the requirements of section 32(c)(3)
in order to be entitled to the earned income credit for a
qualifying child. Section 32(c)(3)(A)(i) requires that the
individual bear the relationship to petitioner prescribed by
section 32(c)(3)(B). Section 32(c)(3)(B)(i)(I) provides that an
individual bears the required relationship to the taxpayer if he
or she is, among other things, a son or daughter of the taxpayer.
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Last modified: May 25, 2011