Jeffrey Scott and Nancy J. Robb - Page 8

                                        - 7 -                                         
          Security number, that omission was not a determinative factor.              
          We emphasized the lack of the custodial parent’s explicit                   
          statement not to claim the dependency exemption deduction.  Id.             
          Finally, it seems to us that, if petitioner were to prevail                 
          here, respondent would be faced with the same whipsaw problems              
          that Congress sought to prevent by enacting section 152(e).  If             
          petitioners are entitled to claim the dependency exemption                  
          deductions, it is not unreasonable to require that they obtain              
          from Loretta a Form 8332 or similar statement that conforms with            
          the form.  If she refuses, then the dispute should be placed                
          before the local courts and not before the Internal Revenue                 
          Service and this Court.  We find that this case is controlled by            
          our reasonings in White v. Commissioner, supra, and Miller v.               
          Commissioner, supra.                                                        
          2.   Child Tax Credits                                                      
               Section 24(a) provides that a taxpayer may claim a credit              
          for “each qualifying child”.  A qualifying child is defined,                
          inter alia, as any individual if “the taxpayer is allowed a                 
          deduction under section 151 with respect to such individual for             
          the taxable year”.  Sec. 24(c)(1)(A).  For the reasons stated               
          above, petitioners may not claim dependency exemption deductions            
          for the children under section 151, and, therefore, they may not            
          claim the child tax credits.                                                

Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011