Atoumane Ndoye - Page 6




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               In Newman v. Commissioner, T.C. Memo. 1984-416, the Court              
          held that a taxpayer was not entitled to a dependency deduction             
          for his daughter because he was unable to provide a birth                   
          certificate for her and did not establish that there would be any           
          difficulty in securing a birth certificate.  Here, similarly,               
          petitioner has failed to provide a birth certificate for each of            
          the children.  Although he has testified that the children’s                
          birth certificates are with the children in Senegal, he has                 
          failed to introduce any evidence to substitute for the birth                
          certificates.                                                               
               Petitioner has not presented any evidence regarding the                
          total cost of the support for any of the dependents, nor the                
          portion of the total support he provided.  Petitioner has failed            
          to meet either the support test or the relationship or household            
          test and is not eligible to claim a dependency exemption                    
          deduction for any of the children in 1998.                                  
          2.  Child Tax Credit                                                        
               Respondent determined that petitioner was not entitled to              
          the claimed child tax credit.  Section 24 provides for a credit             
          against tax for each qualifying child of the taxpayer.  Section             
          24(c)(1) defines a qualifying child as any individual if:                   
                    (A)  the taxpayer is allowed a deduction under                    
               section 151 with respect to such individual for the                    
               taxable year,                                                          








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