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RAY v. U.S.

Case No. 2:12-cv-677.

993 F.Supp.2d 760 (2014)

Robert and Elaina RAY, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Ohio, Eastern Division.

January 6, 2014.

Attorney(s) appearing for the Case

Terrence Austin Grady, Terrence A. Grady & Associates Co., LPA, Columbus, OH, for Plaintiffs.

Andrew A. De Mello, United States Department of Justice, Andrea A. Kafka, U.S. Attorneys Office, Ben Franklin Station, Washington, DC, for Defendant.

Opinion and Order

JAMES L. GRAHAM, District Judge.

This tax case concerns the "foster care payments" exclusion from gross income. See 26 U.S.C. § 131. In general, when a taxpayer receives payments from the State to provide foster care to an individual who lives in the taxpayer's home, the taxpayer may exclude those payments from gross income. This case involves the meaning of "foster care" when the recipient of care is older than age 18...

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