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and $396 for 1997 and 1998, respectively. Petitioner gave the
Stephans money each month for utilities. The Stephans paid the
utility bills from a combination of petitioner’s contributions
and their own funds. We are satisfied that the amount expended
by petitioner for utilities exceeded Ayla’s allocable share.
Petitioner purchased all of the groceries for herself and
Ayla. The total amount of support for Ayla includes one-half of
the amount spent by petitioner on food. We conclude that the
amount expended for Ayla’s support was $1,800 in each of 1997 and
1998.
Petitioner paid for all of Ayla’s additional expenses
including Ayla’s medical expenses that were not covered by
Medicare, dental care, and clothes. The amounts petitioner spent
on these items are included in the amount of support for Ayla.
The Medicare benefits that Ayla received are not included in the
entire amount of her support. Turecamo v. Commissioner, 554 F.2d
564 (2d Cir. 1977), affg. 64 T.C. 720 (1975); Rev. Rul. 79-173,
1979-1 C.B. 86. We conclude that the amount of additional
expenses for Ayla was $800 in each of 1997 and 1998.
Petitioner paid for Ayla to attend two day care centers, one
of which was subsidized. The amounts spent on Ayla’s day care
centers, including the subsidies, are included in the entire
amount of Ayla’s support; however, the subsidies are not treated
as contributions made by petitioner. Cf. Donner v. Commissioner,
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