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Additional Child Tax Credit
The final issue is whether petitioner is entitled to claim
the additional child tax credit under section 24.
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). As relevant to this case, a
qualifying child means a qualifying child as defined in section
152(c) who has not reached the age of 17. Sec. 24(c)(1).
Earlier in this opinion, the Court held that the children
were not qualifying children of petitioner as defined in section
152(c). Accordingly, petitioner is not entitled to the
additional child tax credit under section 24(a). Respondent is
sustained on this issue.
Decision will be entered
for respondent.
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Last modified: March 27, 2008