Matthew D. Gilmore - Page 8

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          taxpayer cares for the individual as his own child.  Thus, we               
          must also decide whether petitioner cared for Ileane and Janiah             
          as his own children.  In this connection, Ileane and Janiah lived           
          with petitioner for the entire year, and petitioner assisted in             
          support and caretaking of the children.  Petitioner, even at the            
          young age of 19, was the oldest male in the household and                   
          contributed to the household.  While the children’s grandmother             
          worked, it is not entirely clear the extent to which parenting              
          responsibilities were shared by members of the household.  We               
          conclude, based on the entire record, that petitioner cared for             
          his nieces as his own children, and thus, the children are                  
          qualifying children for purposes of computation of the earned               
          income credit under section 32.  We find for petitioner on this             
               4.  Child Tax Credits                                                  
               We next consider the child tax credits.  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).                                                           

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