How adorable. My son's baby was to be born in Jan of 2007, but she arrived on Dec. 28 2006. Three days from 2007. So he gets the deduction for 2006. Being that he is an accountant, most believec that he was instrumental in coaxing the baby early. (Ha Ha)
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When the New Year baby was born here, the parents actually said on the TV that they were sad they didn't get the deduction. LOL.
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