Built in 1921, the Chicago Theatre was the flagship for the Balaban and Katz (B&K) group of theaters run by A. J. Balaban, his brother Barney Balaban and partner Sam Katz. Along with the other B&K theaters, from 1925 to 1945 the Chicago Theatre was a dominant movie theater enterprise.
Qualifying Age. Usually, a child must be less than 19 years old during the entire year to be claimed as a dependent. Each dependent child entitles you to take $3,800 off of your gross income. You can also claim an additional withholding allowance for each child on your W-4 form at work.
Fifth, a taxpayer. cannot claim a dependent if the dependentâs gross income exceeds the exemption amount. ($3,000 in 2002). This test does not apply if the dependent is the taxpayerâs child (son, daughter, stepson, stepdaughter, or foster child) and is under the age of 19 at the close of the calendar year.