Miguel A. Echevarria - Page 6

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          did not satisfy the requirements of said provision, it follows              
          that petitioner did not have a “qualifying child” for purpose of            
          the child tax credit.  Respondent is sustained on this issue.               
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
          Decision will be entered                                                    
          under Rule 155.                                                             


































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