Friday, December 16, 2016

Tax Credits for a Disabled Child vs. Tax Deductions for Such a Child

Polsky v. United States, ___ F.3d ___ (3d Cir. 2016).  Plaintiffs are the parents of a permanently disabled daughter.  They claimed a child tax credit on two years’ federal tax returns.  The Internal Revenue Service disallowed that claim, on the ground that the child was too old to qualify for the credit.  Plaintiffs, acting pro […]

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