Polsky v. United States — tax — affirmance — per curiam
The Third Circuit today held that parents of disabled children over age 17 are not eligible for the child tax credit under 26 USC 24, only a dependent deduction.
The panel was Shwartz, Cowen, and Fuentes. The case was decided without argument. Published per curiam opinions are rare in the Third Circuit, and my guess is the reason it is per curiam is because the appellant parents were pro se.
The reason the opinion was per curiam is because it was not drafted by one of the three judges panel. Instead, the opinion was drafted by a staff attorney and then forwarded to the panel.