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and the child is under the age of 17 at the close of the calendar
year for which the tax credit is claimed.3 Sec. 24(c)(1)(A) and
(B).
Because petitioner is not entitled to dependency exemptions
under section 151 with respect to Nicholas and Jason for 1998,
petitioner does not have an eligible or qualifying child.
Accordingly, petitioner is not entitled to the claimed child tax
credits under section 24(a) with respect to Nicholas and Jason for
1998.
To reflect the foregoing and respondent’s concessions,
Decision will be entered
under Rule 155.
3 We are mindful that Nicholas was born on Dec. 10, 1981,
and therefore reached age 17 on Dec. 10, 1998. Consequently,
even if petitioner were entitled to a dependency exemption for
Nicholas (which she is not), Nicholas would not be a “qualifying
child” for purposes of the child tax credit.
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