- 8 -
Child Support Record maintained by the Texas State court,
indicate that Mr. Anker paid $74,893.46 for that period.6
Accordingly, it cannot be said that “all child support herein
ordered to be paid by claimant [was] timely paid.”
In view of the foregoing, we hold that petitioner is
entitled to deductions for dependency exemptions for her two
sons. Sec. 152(e)(1).
B. Child Tax Credit
Section 24(a) authorizes a $400 child tax credit with
respect to each “qualifying child” of the taxpayer. The term
“qualifying child” is defined in section 24(c). As relevant
herein, a “qualifying child” means an individual with respect to
whom the taxpayer is allowed a deduction under section 151. Sec.
24(c)(1)(A).
We have already held that petitioner is entitled to
deductions under section 151 for dependency exemptions for her
two sons. Accordingly, each of petitioner’s sons is a
“qualifying child” within the meaning of section 24(c).
Accordingly, and because respondent does not suggest that
petitioner does not otherwise satisfy the requirements of
applicable law, petitioner is entitled to a child tax credit
under section 24(a) in respect of her sons.
6 This amount is net of dishonored checks.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011