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“qualifying child” as defined by section 24(c). Thus, the Court
concludes that petitioner is not entitled to a child tax credit
for JN2 for taxable year 2003.
The Court has considered all of petitioner’s contentions,
arguments, requests, and statements. To the extent not discussed
herein, the Court concludes that they are meritless, moot, or
irrelevant.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: November 10, 2007