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Nieto v. Commissioner, T.C. Memo. 1992-296. Petitioners’ remedy
is to continue to pursue the custodial parent’s compliance with
the support order in the State court, and any and all other
remedies that may be pursued against the custodial parent to make
petitioners whole.
B. Child Tax Credit
Section 24(a) provides that a taxpayer may claim a credit
for “each qualifying child”. As relevant here, a qualifying
child is defined as an 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). Petitioner did not
establish entitlement to a dependency exemption deduction under
section 151; therefore, he is not entitled to claim the child tax
credit.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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