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taxpayer. Sec. 24. An individual is a qualifying child of the
taxpayer for purposes of the child tax credit if, in addition to
other requirements, the taxpayer is entitled to a dependency
exemption deduction for the individual. Sec. 24(c).
As discussed above, petitioner is not entitled to a
dependency exemption deduction for either of her grandchildren
for 1998. Consequently, for purposes of the child tax credit,
neither of petitioner’s grandchildren is her qualifying child for
that year, and she is not entitled to the child tax credits here
in dispute. Respondent’s disallowance of those credits is
sustained.
Petitioner claimed head of household filing status on her
1998 return. A taxpayer qualifies as a head of household if, in
addition to other situations and among other requirements, during
the year the taxpayer furnishes over half of the cost of
maintaining, as the taxpayer’s home, “a household which
constitutes for more than one-half of such taxable year the
principal place of abode, as a member of such household, of”,
among other individuals, a grandchild of the taxpayer. Sec.
2(b)(1)(A)(i).
The cost of maintaining the household of which petitioner
was a member during 1998 was furnished in part through the public
assistance benefits received by petitioner’s daughter, and in
part by petitioner. The evidence in this case does not establish
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