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unsympathetic to petitioner's position. However, the Court is
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 a credit against tax with
respect to each "qualifying child". Sec. 24(a). The plain
language of section 24 establishes a three-pronged test to
determine whether a taxpayer has a qualifying child. If one of
the qualifications is not met, the claimed child tax credit must
be disallowed. The first element of the three-pronged test
requires that a taxpayer must have been allowed a deduction for
that child under section 151. Sec. 24(c)(1)(A).
As stated supra, the Court has sustained respondent's
determination that petitioner is not entitled to a dependency
exemption deduction for Paige. Thus, petitioner fails the first
prong of the test of section 24. The Court sustains respondent's
determination regarding the child tax credit under section 24.
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