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individual who has a qualifying child for the taxable year.3 A
qualifying child is one who satisfies a relationship test, a
residency test, and an age test. Sec. 32(c)(3). Ileane and
Janiah clearly satisfy the residency test and the age test. We
thus consider whether they satisfy the relationship test.4 For
the tax year in issue, the relationship test under section
32(c)(3) required as follows:
(B). Relationship test.--
(i) In general.--An individual bears a
relationship to the taxpayer described in this
subparagraph if such individual is--
(I) a son, daughter, stepson, or
stepdaughter, or a descendant of any such
individual,
(II) a brother, sister, stepbrother, or
stepsister, or a descendant of any such
individual, who the taxpayer cares for as the
taxpayer’s own child, or
It is clear that Ileane and Janiah are petitioner’s nieces,
the descendants of his sister. The remaining part of the
relationship test under section 32(c)(3)(B)(i)(II) is that the
3 Sec. 32(c)(1)(C) sets forth the conditions when an
individual shall be treated as the qualifying child of the
taxpayer where two or more taxpayers claim an individual as a
qualifying child. Respondent has not argued that Ileane or
Janiah was a qualifying child to someone other than petitioner,
nor is there any evidence in this record upon which the Court
could make such a finding.
4 Respondent incorrectly referred to sec. 32(c) as in
effect for years prior to 2002, asserting that petitioner did not
satisfy the relationship test.
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Last modified: May 25, 2011