Legal Opinion
Polsky v. Werfel
District Court, E.D. Pennsylvania
Decided February 23, 2015No. Civil Action No. 14-655PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
SAVAGE, District Judge.
The central and dispositive issue in this action is whether a permanently and totally disabled child who is older than seventeen and qualifies as a dependent under section “152(c) of the Internal Revenue Code (“IRC”) also qualifies for the child tax credit under section 24 despite the age limitation of seventeen in section 24. Considering the plain language of the statute and its legislative history, we conclude that she does not.
The pro se plaintiffs, Robert and Lisa Polsky, parents of a permanently and totally disabled child, claim that they have…
2Cases cited41 opinions
- West v. AtkinsSupreme Court of the United States · 1988
- Phillips v. County of AlleghenyCourt of Appeals for the Third Circuit · 2008
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
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3Cited by1 opinion
- Robert Polsky v. United StatesCourt of Appeals for the Third Circuit · 2016