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individual. Other provisions and conditions of section 21 are
not pertinent here.
Petitioner testified that Briana, Damonta, and Randy were
between the ages of 2 and 7 during the years in issue and that he
paid and incurred child care expenses for their care.
Petitioner's testimony as to the amount of child care expenses
paid was vague. Petitioner also testified that the children's
mother worked odd jobs on a part-time, irregular basis.
We have concluded petitioner is not entitled to a dependency
exemption deduction pursuant to section 151(c) for Briana,
Damonta, or Randy for the years in issue. Therefore, petitioner
does not have any qualifying children for 1995 or 1996, a
requisite of section 21. See also Walker v. Commissioner, T.C.
Memo. 1995-457. In addition, petitioner has not provided any
documentation to substantiate the amount of child care expenses
paid or incurred or that such expenses were incurred so that
petitioner may be gainfully employed. We conclude petitioner is
not entitled to the child and dependent care credit for either
1995 or 1996. Respondent is sustained on this issue.
To reflect the foregoing,
Decision will be
entered for respondent.
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