                                 T.C. Memo. 1995-457                                  

                               UNITED STATES TAX COURT                                


               LEROY WALKER, JR. AND CAROLYN L. WALKER, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 5764-94.                     Filed September 26, 1995.           

          Leroy Walker, Jr. and Carolyn L. Walker, pro sese.                          
          Aretha Jones, for respondent.                                               

                                 MEMORANDUM OPINION                                   


               JACOBS, Judge: Respondent determined deficiencies in                   
          petitioners' 1990 and 1991 Federal income taxes in the amounts of           
          $10,781 and $7,232, respectively.                                           
               After concessions by the parties, the issues remaining for             
          decision, all of which involve petitioners'* entitlement to                 
          deductions, dependency exemptions, and child care credits as                
          claimed on their tax returns for 1990 and 1991, are:

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