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The issues for decision in this case are: (1) Whether
petitioners, are entitled to a charitable contribution deduction
in excess of the amount allowed by respondent, (2) whether
petitioners are entitled to a child care credit, (3) whether
petitioners are entitled to additional deductions in connection
with their Schedule C computer consulting activity, (4) whether
petitioners are entitled to deductions in connection with a
Schedule C business activity not claimed on the original return,
and (5) whether petitioners are liable for the accuracy-related
penalty.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the supplemental stipulation of
facts are incorporated herein by this reference. Petitioners
resided in Lomita, California, at the time of the filing of their
petition.
During the year at issue, petitioner Debbie A. Brown was
employed by Maxicare, a health provider. Petitioner Craig E.
Brown (petitioner) was self-employed as a computer consultant.
Petitioners have three children. In 1989, Gabriel was 11, Yulanda
was 8, and Miranda was 4. Gabriel and Yulanda attended school
from 8 a.m. until 2:30 p.m. Miranda attended either Van Ness
Nursery School or Pacific Coast Preschool from 8 a.m. until 6
p.m. In 1989, petitioner paid Ruth Mayen, a housekeeper who
resided in the home Monday through Friday, to take care of the
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