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For the reasons stated above, we hold that a foster care
provider must reside in a house or other residential structure,
in order for that structure to qualify as “the foster care
provider's home” for purposes of section 131.
On the basis of the parties' stipulation of facts and
related exhibits, we find that petitioners resided only in the
Morris Street property. There is no evidence in the record that
they resided at any time in any of the other three properties.
We therefore hold that none of those three properties was “the
foster care provider's home”. Accordingly, the payments received
by petitioners from the State of Oregon with respect to those
properties are not excluded from gross income under section 131;
respondent's determination is sustained.
Decision will be entered
for respondent.
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