- 7 -
At trial, petitioner husband explained the $6,499 reduction
as follows:
As we went through it [the return preparer's worksheet]
item-by-item, I thought some items that we were using
weren't primarily for the benefit of the child or the
children, especially the condominium in Florida, and I
* * * felt we should back those items out, so we backed
some items out and reduced the figure.
Petitioner husband believed their charitable deduction should be
more conservative than the amount calculated by their return
preparer. Petitioner husband eliminated the allocated portion of
the fair rental value of the Florida condominium, boat, sailboat,
and waverunner.
Respondent disallowed petitioners' $15,101 charitable
deduction attributable to unreimbursed foster care expenses.
The parties stipulated that petitioners made the following
direct out-of-pocket expenditures for the care of their foster
child in 1991:
Food $1,739
Clothing/toys 2,985
Education 150
Babysitting 1,200
Medical 50
Recreation 360
Allowance 102
Total $6,586
Respondent acknowledges that petitioners are entitled to a
charitable contribution deduction for their direct out-of-pocket
expenses in excess of amounts reimbursed by Monroe County.
Respondent argues that although petitioners have incurred direct
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011