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encourage his ego development or assist his treatment plan". For
1991, petitioners received the $471 of special allowances for the
following expenses (which comprise a portion of the stipulated
out-of-pocket expenses under the categories of education and
recreation): Ski program $50; swimming $72; tutoring $240;
parking for jazz dance lessons $109.
Based on the foregoing, we find that the board payment of
$8,559 and the special allowances of $471 reimbursed petitioners
for the following out-of-pocket expenses: Food expenses of
$1,739; education expenses of $150; recreation expenses of $360;
and allowance expenses of $102. We find that the remainder of
the board payment reimbursed petitioners, at least partially, for
their indirect expenses with respect to their foster child.
For 1991, petitioners also received a clothing allowance of
$509, which was a partial reimbursement for the stipulated out-
of-pocket clothing expenses of $2,985.
On this record, we conclude that the following out-of-pocket
expenses attributable to petitioners' foster child were not
reimbursed:
Clothing/toys $2,476
Babysitting 1,200
Medical 50
Total $3,726
In summary, petitioners incurred $6,586 in direct out-of-
pocket expenses, and were reimbursed $2,860 for these expenses.
Consequently, petitioners are entitled to a charitable deduction
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