- 5 -
1998
Total Support for Ayla Support From Petitioner
Rent $1,425 $0
Utilities 396 396
Food 1,800 1,800
Clothing,
medical, etc. 800 800
Child care 4,040 1,770
Total 8,461 4,766
We briefly explain our conclusions below. During 1997 and
1998, petitioner and Ayla lived in the house belonging to the
Stephans in Jonesboro, Georgia. Petitioner occupied the
partially completed basement, and Ayla occupied one of the three
bedrooms. Petitioner, Ayla, and the Stephans shared use of the
kitchen and family room.
The amount expended for Ayla includes one quarter of the
rental value of the house in which she lived. See Reed v.
Commissioner, T.C. Memo. 1980-333. Based on the record we
conclude that the fair rental value was $475 per month, or $5,700
per year. The portion expended for Ayla is $1,425 for each year.
Petitioner did not pay rent on the allocable portion of the fair
market rental value of the house that she and Ayla occupied.
One quarter of the total water, gas, and electricity bills
(utility bills) is allocable to Ayla’s support. Id. We conclude
the total utility costs of the household were $1,392 in 1997 and
$1,583 in 1998. Ayla’s allocable share of utility costs was $348
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