- 5 -- 5 -
deduction erroneously permitted for a prior year. See, e.g.,
Lerch v. Commissioner, 877 F.2d 624, 627 n.6 (7th Cir. 1989),
affg. T.C. Memo. 1987-295; Pekar v. Commissioner, 113 T.C. 158,
166 (1999).
Although petitioner provided over 50 percent of J.W.’s
support in 2003, he is not J.W.’s custodial parent, and no
exception under section 152(e) applies to allow petitioner to
claim a dependency exemption deduction for J.W. Therefore,
petitioner is not entitled to a section 151 deduction for a
dependency exemption for 2003.
Section 24(a) allows taxpayers a credit against tax imposed
for each qualifying child. Section 24(c)(1)(A) provides that a
“qualifying child” for purposes of section 24 is “any individual
if * * * the taxpayer is allowed a deduction under section 151
with respect to such individual for the taxable year”. Because
petitioner is not entitled to a dependency exemption deduction
under section 151, he is not entitled to a child tax credit under
section 24.
To reflect the foregoing,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011