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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 petitioner is not allowed a deduction with respect to
his two children as dependents under section 151, it follows that
they are not qualifying children. In the absence of a qualifying
child in 2003, and irrespective of whether the court-ordered
unallocated family support payments include child support as well
as the medical and dental insurance on behalf of the two minor
children, petitioner is not entitled to claim a 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