Santiago L. Garcia - Page 8

                                        - 7 -                                         

          32(c)(3)(A)(ii).  As noted earlier, petitioner’s son is not a               
          qualifying child for purposes of section 32(a) because the                  
          child’s principal place of abode for the entire year was with the           
          child’s mother in New York.  Respondent, therefore, is sustained            
          on this issue.                                                              
               The fourth issue is petitioner’s claim to a child and                  
          dependent care credit.  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.  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).  Petitioner is not entitled to              
          the dependency exemption deduction for the child.  Further, 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.  There is no               
          showing that petitioner incurred expenses of the nature                     
          described.  The child lived in New York; consequently, petitioner           
          had no basis upon which he had to pay expenses for the care of              
          the child to enable petitioner to pursue gainful employment.                







Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011