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25A(f) defines "qualified tuition and related expenses" as
tuition and fees required for the enrollment or attendance of the
taxpayer, the taxpayer's spouse, or the taxpayer's dependent at
an eligible educational institution.
Petitioner is not entitled to a Hope Scholarship Credit
under section 25A(b) because she failed to even allege that she
was a half-time student for any portion of 2002. See sec.
25A(b)(2)(B) and (3). Petitioner is not entitled to a Lifetime
Learning Credit for 2002 because she failed to show that during
2002 she paid "qualified tuition and related expenses" within the
meaning of section 25A(c)(1) and as defined in section 25A(f)(1).
At trial, she explained that the expenditures were paid for the
benefit of her students over the course of 5 years. Such
expenditures do not constitute qualified tuition and related
expenses under section 25A. Respondent's disallowance of
petitioner's claimed education credit is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011