Abstract classes in Blackjack game
Look for common functionality

The real power of inheritance comes from the existence of common functionality.  In this case, the dealing of cards and the calculation of totals will be common to both players and dealers, and so having both of these in the parent class would be a good choice.

Look for differing functionality

A dealer will have rules on when they hit and when they stay.  A player will likely have an amount bet and a chip balance.  These would be candidates for inclusion in the child classes.