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unable to substantiate that Grant was a "qualifying child" as
defined in section 151.
For the taxable year 1998, taxpayers are allowed to claim a
tax credit of $400 for each qualifying child. Sec. 24(a).
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,
(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). [Emphasis
added.]
The plain language of section 24 establishes a three-pronged test
to determine whether a taxpayer has a qualifying child. In
effect, if one of the qualifications is not met, the claimed
child tax credit must be disallowed. The first element of the
three-pronged test requires that a taxpayer must have been
allowed a deduction for that child under section 151. Sec.
24(c)(1)(A).
Respondent determined that petitioner is not entitled to a
section 151 dependency exemption deduction for Grant for 1998.
The Court has held that respondent's determination regarding the
section 151 deduction is valid. That holding is dispositive of
this issue, and, as a result, the Court sustains respondent's
determination regarding the section 24 child tax credit and
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