Jonathan E. Stromme and Marylou Stromme v. Commissioner

I agree with nearly everything in the opinion of the Court, except where it states that the Commissioner argues that the phrase “foster care provider’s home” means that “foster care must be provided in a taxpayer’s residence”. See op. Ct. p. 218. That’s not exactly what the Commissioner was arguing — in his brief and at trial, he argued that the phrase “foster care provider’s home” means that foster care must be provided in a taxpayer’s principal residence. See, e.g., Answering Br. for Respondent 24; Pretrial Memorandum for Respondent 8.

It is our failure to engage that argument that compels…