Ronald Lewis Boulden - Page 8

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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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