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States, 783 F.2d 966 (10th Cir. 1986); Neal v. Commissioner, T.C.
Memo. 1999-97; Nieto v. Commissioner, T.C. Memo. 1992-296.
Petitioner’s remedy is to enforce the former wife’s compliance
with an order from the State court.
B. Child Tax Credit
Section 24(a) provides that a taxpayer may claim a child tax
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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