Probably not. This is a gray area and it is ultimately your decision.
While it is not expressly stated that minors could not purchase stock within 30 days following a loss from the sale of the same stock, consider this guidance from IRS Publication 550: Investment Income and Expenses on page 57, middle column:
If you sell stock and your spouse or a corporation you control buys substantially identical stock, you also have a wash sale.
Especially if you are claiming your dependent on your tax return and the dependent has more than $2,200 of unearned income to report, requiring filing Form 8615 for the minor's unearned income, it would imply that identifying the transaction as a wash sale would be appropriate.
