- 9 -
We have already held that petitioner is not entitled to
deductions under section 151 for dependency exemptions for his
two youngest sons. Accordingly, neither of petitioner’s two
youngest sons is a “qualifying child” within the meaning of
section 24(c). It therefore follows that petitioner is not
entitled to a child tax credit under section 24(a) in respect of
either such son.
Reviewed and adopted as the report of the Small Tax Case
Division.
To give effect to our disposition of the disputed issues,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011