- 8 - III. Education Credits A taxpayer who incurs tuition and related expenses may be eligible for a credit under section 25A. See sec. 25A(b)(1), (c)(1). Petitioners contend that Mrs. Williams qualifies for an education credit under section 25A for 2003 and 2004. Petitioners introduced no evidence concerning where Mrs. Williams attended school or the amount, if any, of her tuition and related expenses. Accordingly, respondent’s determination is sustained. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9Last modified: November 10, 2007