Hi @Hal_Al
It looks like the case link you shared is no longer working and I’ve spent several hours trying to find the case(s) you are referring to where a former spouse paying for daycare was deemed another form of child support and therefore claimable by the spouse receiving the benefit for the dependent care credit. I even culled through the US Tax Court’s online opinion search and couldn’t find it. Could you share a link or point me to an online resource for this?
Thanks in Advance
