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who bears a relationship to the taxpayer as prescribed by section
32(c)(3)(B). Sec. 24(c)(1).
Since petitioner was not allowed a deduction with respect to
M.F. under section 151, it follows that, for the year in issue,
M.F. is not a qualifying child. Consequently, irrespective of
language in the judgment to the contrary, petitioner is not
entitled to claim a child tax credit for M.F. in 2003.
Decision will be entered
for respondent.
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Last modified: November 10, 2007