- 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