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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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Last modified: May 25, 2011