Richard G. Keene - Page 12

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          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 petitioner was not allowed a deduction with respect to           
          either A.K. or M.K. under sections 151 and 152, it follows that,            
          for the year in issue, neither A.K. nor M.K. is a qualifying                
          child.  Consequently, irrespective of language in the Judgment to           
          the contrary, petitioner is not entitled to claim a child tax               
          credit for either A.K. or M.K. in 2004.                                     
               Finally, petitioner asks us to disregard the foregoing legal           
          analysis and respondent’s determination, in the light of facts              
          that show his ex-wife’s failure to comply with the provisions of            
          the Judgment.  While there is no doubt in our mind that Dr. Keene           
          failed to sign the Form 8332 when requested to do so, and that              
          petitioner was in compliance with the terms of the Judgment for             
          taxable year 2004 (thus entitling him to enforce those provisions           
          of the Marital Settlement Agreement with respect to the                     
          entitlement for the dependency exemption) the Tax Court is not a            
          court of equity, and we cannot intervene in matters beyond our              
          jurisdiction.  Scarangella v. Commissioner, T.C. Memo. 1969-13,             
          affd. per curiam 418 F.2d 228 (3d Cir. 1969).  Accordingly,                 
          respondent’s determination in this matter is sustained.                     

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