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compliance with section 152. As previously stated, petitioners
have failed to meet this requirement. Accordingly, the Court
concludes that pursuant to section 152, petitioners are not
entitled to claim a dependency exemption with respect to K.M. in
taxable year 2002.
Finally, and with respect to the child tax credit
petitioners claimed for K.M. in 2002, section 24(a) authorizes a
child tax credit with respect to each qualifying child of the
taxpayer. The term “qualifying child” is defined in section
24(c). A “qualifying child” means an individual with respect to
whom the taxpayer is allowed a deduction under section 151, who
has not attained the age of 17 as of the close of the taxable
year, and who bears a relationship to the taxpayer as prescribed
by section 32(c)(3)(B). Sec. 24(c)(1).
Since petitioners are not allowed a deduction with respect
to K.M. under section 151, it follows that, for the year in
issue, she is not a qualifying child. Consequently, irrespective
of language in the judgment to the contrary, petitioners are not
entitled to claim a child tax credit for K.M. in 2002.
Decision will be entered
for respondent.
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Last modified: November 10, 2007