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II. Child Tax Credit
In addition to the exemption under section 151(a), a child
tax credit generally is allowed to a taxpayer for each qualifying
child of the taxpayer. Sec. 24(a). Among other requirements, a
qualifying child is an individual for whom the taxpayer is
allowed a dependency exemption under section 151. Sec.
24(c)(1)(A). For the reasons stated above, petitioner may not
claim a dependency exemption for Everton or Aldwyn under section
151, and, therefore, he may not claim a child tax credit with
respect to either of them. Respondent’s determination on this
issue is sustained.
III. Conclusion
We have considered all of the other arguments made by the
parties, and, to the extent that we have not specifically
addressed them, we conclude they are without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011