Dobra v. Commissioner
United States Tax Court
H and W owned four residential properties located in State O. One of the properties was H and W's family residence. The other three were not. H and W used the properties to provide residential care for adults. State O paid H and W for this care. H and W did not report any of the payments received from State O in 1992 and 1993, on the theory that the payments were "qualified foster care payments", excluded from gross income under sec. 131(a), I.R.C.
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H and W owned four residential properties located in State O. One of the properties was H and W's family residence. The other three were not. H and W used the properties to provide residential care for adults. State O paid H and W for this care. H and W did not report any of the payments received from State O in 1992 and 1993, on the theory that the payments were "qualified foster care payments", excluded from gross income under sec. 131(a), I.R.C. None of the unreported payments were "difficulty of care payments", as defined by sec. 131(c), I.R.C. HELD: To be excluded from gross income under…
1Opinion of the Court
OPINION
Beghe, Judge:
Respondent determined deficiencies of $20,692 and $24,180 in petitioners’ Federal income tax for 1992 and 1993, respectively. The only issue for decision is whether payments received by petitioners from the State of Oregon are to be excluded from petitioners’ income under section 131(a) as “qualified foster care payments”.1 To resolve this issue we must answer a question of first impression: whether a house that is not the foster care provider’s residence may constitute “the foster care provider’s home” for purposes of section 131(b)(1)(B).
Pavel Dobra and Ana Dobra,…
2Cases cited20 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Richards v. United StatesSupreme Court of the United States · 1962
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- Crane v. CommissionerSupreme Court of the United States · 1947
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3Cited by27 opinions
- Specking v. Comm'rUnited States Tax Court · 2001
- Gates v. CommissionerUnited States Tax Court · 2010
- Maines v. Comm'rUnited States Tax Court · 2015
- Stromme v. Comm'rUnited States Tax Court · 2012
- Wright v. Comm'rUnited States Tax Court · 2005
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