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Training
Mrs. Speltz directed Mr. Speltz to take classes in nutrition
and general childcare because the State of Minnesota and County
in which petitioners resided required daycare personnel to have
this training. Mr. Speltz’s training consisted of about 2 hours
of child-nutrition training and about 4 hours of child-behavioral
guidance.
Mrs. Speltz substantiated that Mr. Speltz worked 525.25
hours in 2000 and 735 hours in 2001, an average of 12.84 hours a
week in 2000 and 14.13 hours a week in 2001.
License
Mrs. Speltz had a State of Minnesota issued daycare license.
From 1987 through February 1999, Mrs. Speltz’s license listed her
name only. In February 1999, the State issued the license in
Mrs. Speltz’s and Mr. Speltz’s names. Mr. Speltz did not apply
for the license and took no part in interviews or inspections
required to obtain the license. The State of Minnesota listed
Mrs. Speltz’s and Mr. Speltz’s names most likely because they
were listed as co-owners of the home where Mrs. Speltz maintained
the daycare. The license issued in August 2001 omitted Mr.
Speltz’s name and listed only Mrs. Speltz’s name.
Tax Returns
Petitioners reported daycare income and expenses on
Schedules C, Profit or Loss From Business, of their joint Federal
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Last modified: May 25, 2011