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DOBRA v. COMMISSIONER

Docket No. 7573-97.

111 T.C. 339 (1998)

PAVEL DOBRA AND ANA DOBRA, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 29, 1998.

Attorney(s) appearing for the Case

Paul A. Stamnes, for petitioners.

Wesley F. McNamara, for respondent.

OPINION

BEGHE, Judge:

Respondent determined deficiencies of $20,692 and $24,180 in petitioners' Federal income tax for 1992 and 1993, respectively. The only issue for decision is whether payments received by petitioners from the State of Oregon are to be excluded from petitioners' income under section 131(a) as "qualified foster care payments".1 To resolve this issue we must answer...

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