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substantially complies with the requirements of being admitted.
Sec. 7701(b)(5)(D); sec. 301.7701(b)-(4), Proced. & Admin. Regs.
Petitioner did not establish that her sister became a
resident of the United States in 1993 or 1994 under the foregoing
standards. No evidence or argument was presented on Ms. Ofori’s
status as a legal resident, how many days she was present in the
United States during those years, or whether she was an exempt
individual. Ms. Ofori attended vocational school but, on this
record, whether she met the definition of “student” was not
established. Further, the only evidence presented of
petitioner’s support costs with respect to Ms. Ofori was a record
from a pharmacy. All that is known is that Ms. Ofori, a grown
woman who was not a U.S. citizen, resided with petitioner while
attending trade school and later returned to her home in Ghana.
Ms. Ofori, by reason of her alienage, is legally presumed to be a
nonresident for purposes of the income tax, and that presumption
has not been rebutted. Sec. 1.871-4, Income Tax Regs. For the
foregoing reasons, the Court holds that petitioner is not
entitled to a dependency exemption deduction for her sister for
1993 and 1994.
The sixth issue is whether petitioner is entitled to a child
care expense credit under section 21 for 1995 with respect to her
daughter, Clara. Section 21(a) generally provides for a credit
against the tax to any individual who maintains a household that
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