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qualifying child as any individual if:
(A) the taxpayer is allowed a deduction under
section 151 with respect to such individual for the
taxable year,
(B) such individual has not attained age 17 as of
the close of the calendar year in which the taxable year
of the taxpayer begins, and
(C) such individual bears a relationship to the
taxpayer described in section 32(c)(3)(B).[12]
Respondent has conceded that petitioner is entitled to
deductions under section 151 for both 1998 and 1999 with respect
to each of petitioner’s daughters--Shenara, Keturah, and Adara
Castleton. Additionally, none of the girls had attained age 17 by
the close of 1998 or 1999. It follows, therefore, that petitioner
is entitled to the child tax credit for Shenara, Keturah, and
Adara under section 24(a) for 1998 and 1999, and we so hold.
4. Head of Household Filing Status
Under section 2(b)(1), a taxpayer is allowed to file as head
of household if the taxpayer is not married at the close of his
taxable year, is not a surviving spouse, and maintains as his home
“a household which constitutes for more than one-half of such
taxable year the principal place of abode” for certain enumerated
individuals, including a son and daughter. Petitioner provided no
12An individual bears a relationship to the taxpayer
described in sec. 32(c)(3)(B) if such individual is the son or
daughter of the taxpayer, or a descendant of either, a stepson or
stepdaughter of the taxpayer, or an eligible foster child of the
taxpayer.
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