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of the children for the greater portion of the year, the Court
holds that petitioner is not entitled to the dependency exemption
deductions for the two children. The dependency exemption
deduction goes to Mrs. Nuckols who had custody of them for the
greater portion of the year under section 152(e). Respondent,
therefore, is sustained on this issue.
With regard to the child tax credit, under section 24(c)(1),
that credit is allowed to a taxpayer with a qualifying child who
is entitled to the dependency exemption deduction for such child.
Since petitioner is not entitled to the dependency exemption
deduction for the two children, it follows that he is not
entitled to the child tax credit as to those children.
Decision will be entered
under Rule 155.
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Last modified: November 10, 2007