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or similar written declaration signed by Ms. Gibson, stating that
she would not claim I.T.D.S. as a dependent. See sec. 152(e)(2).
Accordingly, we hold that petitioner is not entitled to a section
151(c) dependency exemption for taxable year 2003.
We do not engage in a lengthy discussion of whether
petitioner qualifies for the child care credit or the child tax
credit pursuant to sections 21 and 24, respectively, because
those sections require that the taxpayer show his entitlement to
a dependency exemption pursuant to section 151. See secs. 21(b),
24(c). Furthermore, because the Court has found that I.T.D.S.
did not have his principal place of abode with petitioner for
more than half of the year, I.T.D.S. is not a qualifying child
pursuant to section 32(c)(3)(A)(ii). As noted above, petitioner
is not entitled to a dependency exemption under section 151.
Accordingly, we hold that petitioner is not entitled to a child
care credit, child tax credit, or earned income credit under
sections 21, 24, and 32, respectively, for taxable year 2003.
We have considered all of the parties’ contentions. To the
extent not addressed herein, those contentions are without merit
or unnecessary to reach.
To reflect the foregoing,
Decision will be entered
for respondent.
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