James J. Spuches - Page 9




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         section 151.  Because we have determined that petitioner is not              
         entitled to the dependency exemption deduction, it follows that he           
         is not entitled to the child tax credit.  Accordingly, we sustain            
         respondent’s disallowance of the child tax credit.                           
              To reflect the foregoing,                                               

                                                           Decision will be           
                                                     entered for respondent.          


































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