Mary K. Feigh & Edward M. Feigh v. Commissioner

152 T.C. No. 15

UNITED STATES TAX COURT MARY K. FEIGH AND EDWARD M. FEIGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20163-17. Filed May 15, 2019. P-W received a Medicaid waiver payment pursuant to a State Medicaid waiver program for the care of Ps’ disabled adult children. Pursuant to Notice 2014-7, 2014- 4 I.R.B. 445, which classifies such payments as difficulty of care foster care payments not includible in gross income under I.R.C. sec. 131, Ps excluded the payment from gross income. Ps also claimed an earned income tax credit and the refundable portion of a…