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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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Last modified: November 10, 2007