1. Home
  2. Browse Decisions
  3. F.Supp.2d
  4. 993 F.Supp.2d
  5. 993 F.Supp.2d 760 (2014)
 

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases