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1997 and $414 in 1998. Respondent disallowed the credit for each
year.
Section 21 provides, in part, that an individual who
maintains a household which includes as a member one or more
qualifying individuals shall be allowed a credit based on the
expenses for household services and dependent care services
incurred to enable the taxpayer to be gainfully employed. Sec.
21(a) and (b). Section 21(b) defines, in pertinent part, a
qualifying individual as a dependent of the taxpayer who is under
the age of 13 and with respect to whom the taxpayer is entitled
to a dependency exemption deduction under section 151.
We have held that petitioner is not entitled to dependency
exemption deductions for his son and daughter in 1997 and for his
son in 1998. We sustain respondent’s determination and hold that
petitioner cannot claim a credit for child and dependent care
expenses for either of the years in issue.
Finally, we must consider whether petitioner may claim
earned income credits under section 32(a)(1) in the amounts of
$2,667 and $1,925 for 1997 and 1998, respectively. Respondent
disallowed the earned income credit for each year.
Section 32(a) provides for an earned income credit in the
case of an eligible individual. Section 32(c)(1)(A), in relevant
part, defines an eligible individual as either (1) an individual
who has a qualifying child for the taxable year, or (2) an
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