(United States Third Circuit) - In a case brought by the parents of a permanently disabled daughter who claimed a child tax credit on their 2010 and 2011 income taxes,but the Internal Revenue Service (IRS) disallowed the credit because the plaintiffs' daughter was too worn to qualify for it, the district court's grant of the IRS's motion to dismiss is affirmed where the plain language of the Internal Revenue Code supported the IRS’s position, and the age cap of the child tax credit section of the Code controlled,and the credit was therefore properly denied.
Source: findlaw.com