Keith R. and Christine M. Vogt - Page 3

                                        - 2 -                                         
               Respondent determined a deficiency of $1,973 in petitioners’           
          Federal income tax for the year 2001.  The issues for decision              
          are:  (1) Whether assistance payments paid to petitioners by the            
          State of California, Department of Social Services, In-Home                 
          Supportive Services program (IHSS), to care for petitioners’                
          disabled son constitute gross income under section 61, and (2)              
          whether petitioners are entitled to the earned income credit                
          under section 32.                                                           
               Some of the facts were stipulated.  Those facts, with the              
          exhibits annexed thereto, are so found and made part hereof.                
          Petitioners’ legal residence at the time the petition was filed             
          was Fresno, California.                                                     
               Petitioners have a mentally disabled 17-year old son,                  
          referred to herein as “NV”.  NV has suffered from encephalopathy,           
          an inflammation of the brain marked by varying degrees of                   
          impairment of speech, cognition, orientation, and arousal, since            
          at least 1988.  In addition, he suffers from Ashburger’s                    
          disorder, a form of autism, and obsessive compulsive disorder.              
          NV’s disorders often result in violent behavior; consequently, he           
          is generally heavily medicated.  As a result, NV requires                   
          constant assistance and supervision throughout the day.  In or              
          before 1991, petitioner Keith Vogt (Mr. Vogt) left his job and              
          became the sole caregiver for NV while petitioner Christine Vogt            

Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011