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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
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