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evidence to show that Ms. Wang did not have the intent to release
her right to claim JJH as a dependent.
Ms. Wang had a duty to make the appropriate inquiries before
she signed the Form 8332 permanently releasing her claim to
exemption deductions for JJH. See King v. Commissioner, supra at
253. The Court will not ignore the properly executed form. For
section 152(e) to operate as intended by Congress, strict
adherence to the requirements of section 152(e) must be observed.
Miller v. Commissioner, supra at 196; Bramante v. Commissioner,
supra; Cafarelli v. Commissioner, T.C. Memo. 1994-265.
Therefore, petitioners are not entitled to claim for 2003 a
dependency exemption deduction for JJH under section 151.
Child Tax Credit
Section 24(a) authorizes a child tax credit with respect to
each qualifying child of the taxpayer. The term “qualifying
child” is defined in section 24(c). A “qualifying child” means
an individual with respect to whom the taxpayer is allowed a
deduction under section 151, who has not attained the age of 17
as of the close of the taxable year and who bears a relationship
to the taxpayer as prescribed by section 32(c)(3)(B). Sec.
24(c)(1).
Since petitioners are not allowed a deduction with respect
to JJH as a dependent under section 151, JJH is not a qualifying
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