Atoumane Ndoye - Page 7




                                        - 6 -                                         
                    (B)  such individual has not attained the age of                  
               17 as of the close of the calendar year in which the                   
               taxable year of the taxpayer begins, and                               
                    (C)  such individual bears a relationship to the                  
               taxpayer described in section 32(c)(3)(B).                             
          Because petitioner is not allowed a deduction under section 151             
          with respect to any of the children, he does not have any                   
          eligible or qualifying children.  It therefore follows that he is           
          not entitled to a child tax credit under section 24(a), and we so           
          hold.                                                                       
                                                  Decision will be entered            
                                             for respondent.                          






























Page:  Previous  1  2  3  4  5  6  7  

Last modified: May 25, 2011