Terrance LaShawn and Christy Shields - Page 6

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          for J.S. for the taxable year in issue.  Accordingly, we hold               
          petitioners are not entitled to the additional child tax credit             
          for taxable year 2003.                                                      
               To reflect the foregoing,                                              

                                                   Decision will be entered           
                                              for respondent.                         


































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