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taxpayer”. Section 24(c)(1) provides that, for purposes of
section 24, “qualifying child” means an individual under age 17
who is a qualifying child of the taxpayer as defined in section
152(c). As discussed above, petitioner has not shown that either
FA or AA is a qualifying child of petitioner under section
152(c). Therefore, he has not established that either child is a
qualifying child for purposes of section 24.
Petitioner, thus, is not entitled to a child tax credit for
FA or AA. Respondent’s determination on this issue is sustained.
C. Head of Household Filing Status
Section 1(b) grants a special lower income tax rate to a
taxpayer who files as head of household. As relevant to this
case, to qualify as a head of household the taxpayer must
maintain as his or her home a household that is the principal
place of abode for more than half of the taxable year of an
individual who qualifies as the taxpayer’s dependent under
section 151. Sec. 2(b)(1)(A)(ii); Toney v. Commissioner, T.C.
Memo. 2004-165. Section 151(c) allows an exemption for each
individual who is a dependent of the taxpayer, as defined in
section 152(a), for the taxable year in question. Further,
section 152(a)(1) and (2) defines a dependent as a qualifying
child or a qualifying relative.
Neither FA nor AA was a qualifying child or a qualifying
relative of petitioner, as discussed supra. Therefore, the
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