Can an S-Corp deduct tuition expense for a child of the sole owner. The owner can employee their child for the summer.

Based on this and your other questions, you may wish to see a local professional who can explain all the S Corp nuances to you.

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I agree, you are wasting your time and money if you are not going to a tax professional.

In answer to your question, unless the corporation is also reimbursing tuition for A LOT of non-related employees, NO.

Also see these:

http://www.bankrate.com/finance/taxes/deducting-the-cost-of-education.aspx

https://www.irs.gov/pub/irs-pdf/p15b.pdf