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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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Last modified: March 27, 2008