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Erica (Mrs. Walker's daughter) for both 1990 and 1991. During
these years, they both were under the age of 19, and petitioners
provided over one-half of the support for each of them. Sec.
152(a). However, we are not convinced that petitioners are
entitled to dependency exemptions for Monica or any of the
children of Mrs. Walker's stepdaughter. With respect to Monica,
the record reveals that she earned $8,000 in 1990, the only year
before us in which petitioners claimed a dependency exemption for
her. We are not satisfied that petitioners provided over one-half
of her support for 1990. Sec. 152(a). With respect to Tremayne,
Trovor, and Jessie, the children of Mrs. Walker's stepdaughter,
we are not convinced that these children were members of
petitioners' household during 1990 and 1991. The record was held
open in order to permit petitioners an opportunity to provide the
Court with copies of Tremayne's and Trovor's school records, as
petitioners indicated they would, but petitioners failed to
provide such documentation. Accordingly, based on the record
before us, we hold that petitioners are entitled to only two of
the claimed dependency exemptions for both 1990 and 1991.
4.Child Care Credits
Section 21 (a) allows a credit for a "percentage of the
employment-related expenses * * * paid by * * * [an] individual
during the taxable year" if the individual maintains a household
that includes "one or more qualifying individuals". A qualifying
individual includes a dependent of the taxpayer who is under the age
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