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dependency exemption 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.
We have concluded that petitioner is not entitled to a
dependency exemption deduction pursuant to section 151(c) for
Bradley; therefore, Bradley is not a qualifying individual.
Respondent has conceded that Michelle is a qualifying individual;
however, respondent has determined that petitioner is not
entitled to the credit because he has not substantiated that he
paid the amounts claimed for child care.
On his return, petitioner reported that he paid child care
to one child care facility, Crib to Crayon, and to two
individuals who occasionally babysat his child. Petitioner
produced no canceled checks, receipts, or other records to
substantiate his claimed expense. At trial, petitioner estimated
that during the year at issue he paid $375 per month for child
care for Michelle.
We think it unlikely that petitioner could have held a job
from January until some time in May without incurring some
expense for the care of his daughter. Petitioner, however, was
not employed after May 1995; the Court cannot conclude that child
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