James L. and Patricia R. Williams - Page 9




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          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.                               



























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