Noel Colstock - Page 8

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         unmarried daughter.  Sec. 2(b)(1)(A)(i).                                     
              As a married individual, petitioner is not entitled to claim            
         head of household filing status for 2002.  Respondent’s                      
         determination is sustained.                                                  
         4.  Child Tax Credit                                                         
              For the taxable year 2002, taxpayers are allowed to claim a             
         tax credit of $600 for 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).                             
              As stated supra p. 4, the Court has sustained respondent’s              
         determination that petitioner is not entitled to a dependency                
         exemption deduction for LJ.  Thus, petitioner fails the first                
         prong of the test of section 24.  The Court sustains                         
         respondent’s determination regarding the section 24 child tax                
              Reviewed and adopted as the report of the Small Tax Case                
                                            Decision will be entered                  
                                       for respondent.                                

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