Alexander, et ux. v. Comr., T.C. Sum. Op. 2011-48

(payments taxpayer received for caring for parents not excludible under I.R.C. Sec. 131(b)(1) as a "qualified foster care payment;" parents not placed in taxpayer's home by "agency of a State or a political subdivision thereof;" taxpayer did not show that he operated a "foster family home" under state (WA) law; taxpayer showed entitlement to additional deduction for unreimbursed employee business expenses).