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the Mower County district court in Minnesota to seek enforcement
of the terms of the divorce decree.
We are not unsympathetic to petitioner’s position. However,
we are bound by the language of the statute as it is written and
the accompanying regulations, when consistent therewith.
Michaels v. Commissioner, 87 T.C. 1412, 1417 (1986). The
Internal Revenue Code is clear as to the precise circumstance in
which a noncustodial parent becomes entitled to a dependency
exemption. See Neal v. Commissioner, T.C. Memo 1999-97.
Respondent is sustained on this issue.
2. Child Tax Credit
A taxpayer may be entitled to claim a credit against tax
with respect to each “qualifying child”. Sec. 24(a). The term
“qualifying child” is defined, among other things, as any
individual if “the taxpayer is allowed a deduction under section
151 with respect to such individual for the taxable year”. Sec.
24(c)(1)(A). For the reasons stated above, petitioner is not
entitled to a dependency exemption deduction under section 151
with respect to Justin. It therefore follows that petitioner is
not entitled to a child tax credit under section 24(a).
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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