STROMME v. COMMISSIONER

Docket No. 14706-09.

138 T.C. 213 (2012)

JONATHAN E. STROMME AND MARYLOU STROMME, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed March 13, 2012.


Attorney(s) appearing for the Case

Jay B. Kelly , for petitioners.

Christina L. Cook , for respondent.


COLVIN, Chief Judge:

In 2005 and 2006 three (and then four) developmentally disabled adults lived in a house on Emil Avenue in Shoreview, Minnesota. The Emil Avenue house was owned by Marylou and Jonathan Stromme, who cared for their clients and managed the property. The local government paid them more than $250,000 in 2005 and more than $300,000 in 2006 for providing this foster care service. The Code makes these...

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