Jerry Jefferson Kirkeby and Ying Wang - Page 8

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          child.  In the absence of a qualifying child in 2003, petitioners           
          are not entitled to claim a child tax credit.                               
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          

































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