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Stephan (parents/grandparents). Petitioner resided in the
basement, which had a separate entrance. When she moved into her
parents' household in January 1995, petitioner signed an
agreement to pay rent to her parents in the amount of $200 per
month for herself and Ayla, as well as to pay one-third of the
utility bills.
Petitioner was not always able to make the rent payments,
but the parties shared the household expenses. During the years
in issue, petitioner and her parents shared the expenses for
taxes and insurance for the home, utilities, and food.
Petitioner contributed at least 50 percent towards the
maintenance and upkeep of the household. She paid all the
expenses relating to her daughter. When respondent questioned
petitioner as to how she paid for her and her daughter's expenses
petitioner explained as follows:
I'm also quite capable of getting a loan, which I
did, * * *. I'm a poor person. I don't deny that.
I'm still poor. But I am capable of buying things. It
just means I have nothing left over. * * * I'm not the
only person in this country that lives hand-to-mouth.
Petitioner had adjusted gross income (in rounded off
numbers) of $4,984 in 1995 and $8,680 in 1996. Ayla’s
grandparents reported adjusted gross income of $51,902 in 1995
and $60,002 in 1996. The grandparents did not claim Ayla as a
dependent, nor did they claim her as a qualifying child in either
of the years at issue.
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Last modified: May 25, 2011