Mary Ann and Wilson R. Collins - Page 8

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            each of the 3 years.  The reason advanced in the notices of                                  
            deficiency is that one of petitioners' dependents, a child, was                              
            over 13 years of age, and, in addition, petitioners had not                                  
            substantiated the amounts claimed to have been paid for child                                
            care.  The statutory notices further stated that, even if the                                
            amount of child care payments claimed for the other qualifying                               
            child, $682, had been substantiated, that amount would not be                                
            "nearly enough to result in [the] maximum credit taken of $4800".                            
                  Section 21(a) generally provides allowance for a credit                                
            against the tax to any individual who maintains a household that                             
            includes as a member one or more qualifying individuals and who                              
            incurs employment-related expense.  The term "qualifying                                     
            individual", under section 21(b), includes a dependent of the                                
            taxpayer under age 13, with respect to whom the taxpayer is                                  
            entitled to a dependency deduction under section 151(c).  The                                
            allowable credit, under section 21(b)(2), generally is based upon                            
            employment-related expenses that are incurred to enable the                                  
            taxpayer to be gainfully employed, including expenses incurred                               
            for the care of a qualifying individual.  Other provisions and                               
            conditions of the credit are not pertinent here.                                             
                  Petitioner's oldest dependent child, Tanya, was born on                                
            May 3, 1971.  Therefore, as of December 31, 1989, Tanya would                                
            have been over 18 years of age.  Under section 21(b), petitioners                            
            were not entitled to a child care credit with respect to Tanya,                              
            since she was over 13 years of age for each of the years at                                  

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