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The following is a list of approved expenses:
A. Attire
1. Uniforms for special clubs or sports
(ie. Scouts, soccer etc.)
2. Rental of graduation cap and gown.
3. Purchase or rental of prom attire * * *.
B. Activities/Events
1. Club fees and dues. * * *
2. School field trips. * * *
3. Music lessons.
4. Activities * * * (ie. art, museum,
swimming).
* * * * * * *
The following will not be approved as a special
allowance.
1. Gifts. (ie. birthday, Christmas)
2. Transportation for family recreational
activities or shopping.
3. Special clothes for confirmations, first
communion, baptism or [bar mitzvahs].
4. School Uniforms.
On Schedule A of their 1991 Federal income tax return,
petitioners reported a charitable contribution "by cash or check"
of $24,286. Of this amount, contributions of $9,185 to various
charities are not in dispute. The remaining $15,101 was claimed
by petitioners as excess foster care expenses over amounts
reimbursed to them by Monroe County.
Petitioners calculated the $15,101 figure in the following
manner. First, based on the number of people in their household
(five), petitioners totaled the following "indirect expenses" for
1991 and allocated one-fifth to their foster child: Fair rental
value of petitioners' home at 30 Trowbridge Trail; fair rental
value of petitioners' summer cottage at 32 Ladoga Park Road,
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Last modified: May 25, 2011