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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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Last modified: May 25, 2011