Shane Nolan and Monika Anne Lewis - Page 10

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          whom the taxpayer can claim a dependency exemption deduction and            
          is the son or daughter of the taxpayer.  Since petitioners are              
          not entitled to the dependency exemption deduction for the child            
          for the year at issue, it follows that they are not entitled to             
          the section 24 child tax credit.                                            
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


          Decision will be entered                                                    
          under Rule 155.                                                             




























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