James C. Harris - Page 4




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          Sec. 24(c)(1)(A) and (B).  Thus, a taxpayer is ineligible for the           
          child tax credit under section 24 unless he or she is eligible              
          for the dependency exemption under section 151.                             
               Where the parents of a dependent child are divorced or                 
          legally separated, section 152(e)(1) confers the dependency                 
          exemption onto the parent having custody of the child for the               
          greater portion of the calendar year (custodial parent).  As an             
          exception to the general rule, a noncustodial parent may claim              
          the exemption where the custodial parent executes a valid written           
          declaration releasing his or her claim to the exemption, and the            
          noncustodial parent attaches that declaration to his or her                 
          Federal income tax return for the taxable year.  Sec. 152(e)(2);            
          sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg.           
          34459 (Aug. 31, 1984).                                                      
               Petitioner does not contend that he complied with the                  
          provisions of section 152 for the taxable year 2003.                        
          Petitioner’s children were in the custody of his ex-spouse for              
          more than one-half the calendar year; she did not execute a valid           
          written declaration releasing her claim to the dependency                   
          exemption for the taxable year; and petitioner did not attach               
          such a declaration to his Federal income tax return.  Instead,              
          petitioner argues that section 152(e) denies noncustodial parents           
          equal protection under the 14th Amendment to the Constitution by            
          granting the dependency exemption to a custodial parent by                  







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