- 4 -
by letters to petitioners’ March 1998 correspondence to the
Problem Resolution Office. Respondent’s reply advised of changes
to petitioners’ statements of account for both 1993 and 1994 and
indicated for each year that “the amount you now owe” is “none”.
The parties have stipulated that Exhibit 1-J “is a copy of
petitioners’ joint federal income tax return for the year 1993.”
Respondent has produced, and the Court has admitted into
evidence, a certified copy of petitioners’ joint individual
Federal income tax return for 1994.
A. Medical Expenses
Mrs. Reynolds’ mother, Mrs. Maxey, lived in a nursing home
in Salem, Virginia, in 1993. She was 84 years old, suffering
from Parkinson’s disease, bedridden, and unable to feed or to
care for herself. There were two other residents of the home
where Mrs. Maxey resided. Mrs. Maxey was provided with around-
the-clock care; the proprietor of the home was a registered
nurse.
Mrs. Reynolds’ sister, Judy Maxey, held power of attorney
for their mother’s bank accounts. Mrs. Reynolds had an agreement
with her sister and their five brothers that they would share the
expense of maintaining their mother in the Virginia nursing home.
The family members agreed to make their monetary contributions
for their mother’s support to their sister, Judy Maxey. Judy
Maxey would then make the required payments to the nursing home
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011